Controller Incorporated produces two basic types of video games, Clash and Slash. Pertinent data follow (DLH = direct labor hour):

	Clash	Slash
Sales price (per unit)	$ 250	$ 175
Costs (per unit):
Direct materials	71	35
Direct labor	40	70
Variable factory overhead (@ $15 per DLH)	70	35
Allocated fixed factory overhead (based on DLHs)	20	13
Marketing expenses (all variable)	35	20
Total costs	236	173
Operating income (per unit)	$ 14	$ 2

There is insufficient labor capacity in the plant to meet the combined demand for both Clash and Slash.

Both products are produced through the same production departments.

The contribution margin per unit for Clash is:

Multiple Choice

$49.

$35.

$39.

$34.

$15.