Company produces and sells four products: A, B, C, and D. The following data relate to its four products:

	A	B	C	D
Daily demand in units	90	50	80	70
Selling price per unit	$80	$110	$120	$100
Direct material per unit	$15	$35	$30	$25
Direct labor per unit	$18	$25	$20	$30
Fixed cost per unit	$20	$10	$18	$28
Other variable cost per unit	$5	$5	$5	$5
Labor time in minutes per unit	10	20	15	12

There are total of 2,700 minutes available per day.

University Company Uses the traditional method for scarce resource maximization.

Problem 5.2

What is the contribution margin per minute for product A?