Concord Corporation can sell all the units it can produce of either Plain or Fancy but not both.

Plain has a unit contribution margin of $48 and takes two machine hours to make and Fancy has a unit contribution margin of $51 and takes three machine hours to make.

There are 2400 machine hours available to manufacture a product.

What should Concord do?

a) Make Plain because more units can be made and sold than Fancy.

b) Make Plain which creates $7 more profit per machine hour than Fancy does.

c) The same total profits exist regardless of which product is made.

d) Make Fancy which creates $21 more profit per unit than Plain does.