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	$ 2.70	$ 2.10	$ 1.00	$ 2.40
Milling machine minutes per unit	3.30	4.10	2.60	1.30
Monthly demand in units	1,000	4,000	3,000	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

$4.71.

$19.30.

$17.20.

$4.20.