Hanson Corp. produces three products, and is currently facing a labor shortage only 3,150 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	$	82.00	$	71.00	$	82.00
Variable cost per unit	$	54.00	$	25.00	$	45.00
Direct labor hours per unit		3.1		4.5		3.5

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

multiple choice

• Product A

• Product C

• Product B

a. What is the contribution margin per unit for each product? Contribution Margin per Unit 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.) Contribution Margin per Direct Labor Hour Product A Product B Product C