Exacto Corporation manufactures three products at its plant. The plant capacity is limited to 100,000 machine hours per year on a?single-shift basis. Direct material and direct labor costs are variable. The following data are available for planning?purposes:

TOTAL UNIT SALES DIRECT DIRECT VARIABLE MACHINE DEMAND FOR PRICE MATERIALS LABOR COST OVERHEAD HOURS PRODUCT NEXT YEAR PER UNIT COST PER UNIT PER UNIT COST PER UNIT PER UNIT XL 1 190,000 S 12.30 4.10 $ 3.00 $ 3.00 0.20 XL2 190,000 13.00 4.50 2.60 2.60 0.30 XL3 190,000 12.30 5.50 2.40 2.40 0.20Contribution margin per unit Fixed costs per MH XL1 XL2 XL3 Fixed costs per unit Sales price per unit MH required per unit Total variable cost per unit Contribution margin per MHContribution margin Fixed costs per MH Fixed costs perunit Sales price per unit XL3 MH required per unit Total variable cost per unit Contribution margin per unit