Hanson Corp. produces three products, and is currently facing a labor shortage only 3,180 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	$	98.00	$	70.00	$	88.00
Variable cost per unit	$	57.00	$	29.00	$	48.00
Direct labor hours per unit		3.4		4.8		3.8

a. What is the contribution margin per unit for each product?

A-

B-

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

A-

B-

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

	Product C
	Product A
	Product B