Four products are manufactured in a labor-intensive process by ABC:

Alpha Beta Gamma Delta

Selling price per unit 100 150 90 200

Variable cost per unit 45 85 30 110

labor hours 2 4 3 4

Assuming an overall capacity constraint, what is the ranking order of products for ABC to produce to maximize its profitability:

a. delta, beta, gamma, alpha

b. gamma, alpha, delta, beta

c. alpha, delta, gamma, betta

d. beta, gamma, alpha, delta