contribution margin: flash clash sales price $360 $205 direct materials 80 40 direct labor 100 50 @$25 per hour variable factory 80 50 overhead fixed factory 25 15 all marketing 15 10 fixed total cost 300 165 operating profit 60 40 4 labor hours go to flash 2 labor hours go to clash

calculate the contribution margin for each product per labor hour

*Based on direct labor hours: 4 direct labor hours (DLHs) per unit of Flash and 2 DLHs per unit of Clash