Assume a company makes only three products: A, B, and C:

A B C

Selling Price per Unit: $80 $65 $45

Variable Cost per unit: $35 $25 $20

Machine-hours per unit 2.5 3 1.5

The company does not have enough machine-hours available to satisfy demand for all of its products. The depreciation expense on its machines averages 7.00$ per machine-hour. What is Product A's contribution margin per unit of the constraining resource?

A. 112.50

B. 18.00

C. 27.50

D. 0.50