Hanson Corp produces three products, and is currently facing a labor shortage only 3,090 hours are available this month. The selling price, costs, and labor requirements of the three products are as follows:

	Product A		Product B		Product C
Selling price	$	76.00	$	56.00	$	66.00
Variable cost per unit	$	48.00	$	19.00	$	39.00
Direct labor hours per unit		2.5		3.9		2.9

a.	What is the contribution margin per unit for each product?
	Product A Product B Product C

b.	What is the contribution margin per direct labor hour for each product? (Round your answers to 2 decimal places.)
	Product A Product B Product C

c.

Assume Hanson has unlimited demand for each product. Which product should Hanson focus on producing?

	Product B
	Product C
	Product A