Colt Company produces two skateboard models. Machine time per unit for Hero is two hours and for Flip is one hour. The machines capacity is 1,740 hours per year. Colt can sell up to 584 units of Hero and 872 units of Flip per year. Selling prices and variable costs follow.

	Hero	Flip
Selling price per unit	$ 156	$ 98
Variable costs per unit	52	56