Dalton Inc. produces and sells three products. Unit data concerning each product is shown below.

Product D Product E Product F

Selling Price	194.6	304.2	239.1
Direct Labor Hours	31.2	93.6	37.2
Other Variable Costs	101	78	143

The company has 2,300 hours of labor available to build inventory in anticipation of the companys peak season. Management is trying to decide which product should be produced. The direct labor hourly rate is $ 12 . A. Determine the number of direct labor hours per unit. B. Determine the contribution margin per direct labor hour. C. Determine which product should be produced. D. Determine the total contribution margin for that product.