Assume a company makes only three products, A, B, and C: Product A Product B Product C Estimated customer demand in units 700 Selling price per unit Variable cost per unit $ 80 $ 35 600 $ 65 800 $ 45 $ 26 $ Machine-hours per unit 2.5 3.0 20 1.25 The company has only 1,550 machine-hours available. What is the highest total contribution margin that the company can earn if it makes optimal use of its constrained resource? Multiple Choice $29,900 $30,900 $31,900 $32,900 Assume a company is considering adding a new product. The expected cost and revenue data for this product are as follows: Annual sales Unit selling price Unit variable costs: Production Selling Incremental fixed costs per year: Production Selling 5,000 units $ 60 $ 30.30 $ 6 $ 35,000 $ 45,000 If the company adds this new product, it expects the contribution margin of other product lines to drop by $18,500 per year. What is the lowest price the company could charge and still break-even on the new product? Multiple Choice $56.00 $40.00 $52.30 $41.00