Assume a company makes four products (A, B, C, and D) in a single facility. Data concerning these products appear below: Product A Product B Product C Product D Selling price per unit $ 42.30 $ 50.00 $ 37.60 $ 33.50 Variable manufacturing cost per unit $ 20.80 $ 30.70 $ 21.00 $ 19.90 Variable selling cost per unit Milling machine minutes per unit Monthly demand in units $ 2.70 3.30 1,000 $ 2.10 4.10 4,000 $ 1.00 2.60 3,000 $ 2.40 1.30 3,000 The milling machines are the constraint in the production facility. A total of 14,000 minutes is available per month on these machines. The contribution margin per unit of the constraining resource for Product B is closest to: Multiple Choice O O O O $17.20. $4.71. $19.30. $4.20