Dynondo's Brakes manufactures three different product lines, Model X, Model Y, and Model Z. Considerable market demand exists for all models. The following per unit data apply:

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	Model X	Model Y	Model Z
Selling price	$56	$66	$73
Direct materials	8	8	8
Direct labor ($13 per hour)	13	13	26
Variable support costs ($5 per machine-hour)	5	10	10
Fixed support costs	13	13	13

Which model has the greatest contribution margin per unit?

A.

Model X

B.

Model Y

C.

Model Z

D.

Both Model X and Model Y have the highest and same contribution margin per unit