Carla Vista Company is able to currently sell all of the units that it can produce of either A$132$ or B$345.$ If Unit A$132$ has a unit contribution margin of $$60$ and it takes three machine hours to produce and Unit B$345$ has a unit contribution margin of $$48$ and takes two machine hours to produce. If Carla Vista Company has a constraint on machine hours, and currently has only $1440$ machines of production time, which should Carla Vista produce to maximize the operating income of the company?

Make Unit B$345$ which creates $$4$ more profit per machine hour than Unit A$132$ does.

The same total profits exist regardless of which product is made.

Make Unit B$345$ because more units can be made and sold than Unit A$132.$

Make Unit A$132$ which creates $$12$ more profit per unit than Unit B$345$ does.