Colt Company produces two skateboard models. Machine time per unit for Hero is two hours and for Flip is one hout. The machine's capacity is 1,840 hours per year. Colt can sell up to 644 units of Hero and 852 units of Fip per year. Selling prices and variable costs follow. 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 1,840 hours per year. Colt can sell up to 644 units of Hero and 852 units of Flip per year. Selling prices and variable costs follow