Colt Company produces two skateboard models. Machine time per unit for Hero is two hours and for Flip is one hour. The machine$$s capacity is $1,980$ hours per year. Colt can sell up to $728$ units of Hero and $824$ units of Flip per year. Selling prices and variable costs follow.

Hero Flip

Selling price per unit $ $156$ $ $98$

Variable costs per unit $5256$