Common chemical company's management is evaluating it's product mix in an attempt to maximize profits. For the past two years, common has produce four products, and all have large markets in which to expand market share. Common's controller has gathered data from current operations and wants you to analyze them for him. Sales operating data follow:

Product A1. Product B7. Product C5. Product D9

Variable production costs. $71,000. $91,000. $91,920. $97,440

Variable selling costs. $10,200. $5,400. $12,480. $30,160

Fixed product costs. $20,400. $21,600. $29,120. $18,480

Fixed administrative costs. $3,400. $5,400. $6,240. $10,080

Total sales. $122,000. $136,000. $156,400. $161,200

Units produced and sold. 85,000. 45,000. 26,000 14,000

Machine hours used*. 17,000. 18,000. 20,800. 16,800

*Common's scarce resource, machine hours, is being used to full capacity.

1. Compute the machine hours needed to produce one unit of each product ( round to two decimal places)

2. Determine the contribution margin per machine hour for each product

3. Which product line (s) should be targeted for market share expansion?