Barley Company makes four products in a single facility. Data concerning these products appear below:

A B C D

Selling Price per Unit $35.30 $30.20 $20.80 $26.00

Variable Manufacturing Cost per Unit $16.50 $15.80 $7.90 $8.50

Variable Selling Cost per Unit $3.80 $1.60 $1.90 $3.30

Milling Machine Minutes per Unit 3.20 1.80 2.20 2.50

Monthly Demand in Units 4,000 1,000 3,000 1,000

The milling machines are potentially a constraint in the production facility. A total of 22,600 minutes are available per month on these machines.

Which product makes the LEAST profitable use of the milling machines?

My solution is Product A based on the below analysis. Am I right?

A B C D

Selling price per unit 35.3 30.2 20.8 26

Variable manufacturing cost per unit 16.5 15.8 7.9 8.5

Variable selling cost per unit 3.8 1.6 1.9 3.3

Total variable cost per unit 20.3 17.4 9.8 11.8

Contribution margin per unit 15.0 12.8 11 14.2

Minutes per unit 3.2 1.8 2.2 2.5

Contribution margin per minute 4.6875 7.1111 5 5.68

Monthly demand in units 4000 1000 3000 1000

Minutes hours shortage 12800 1800 6600 2500

Contribution margin 6000 12800 33000 14200