Healthier Cook Company manufactures two products: toaster ovens and bread machines. The following data are available:

	Toaster Ovens	Bread Machines
Sale price	$80	$150
Variable costs	$40	$70

Healthier Cook can manufacture six toaster ovens per machine hour and four bread machines per machine hour. Healthier Cook's production capacity is 1,800 machine hours per month. What is the contribution margin per machine hour for toaster ovens?

A) $235

B) $320

C) $7

D) $20

Delleate Inc. has prepared the following purchases budget:

Month	Budgeted Purchases
June	$67,000
July	72,500
August	76,300
September	73,700
October	69,200

All purchases are paid for as follows: 10% in the month of purchase, 50% in the following month, and 40% two months after purchase. Calculate balance of Accounts payable at the end of October.

A) $77,680

B) $91,760******

C) $69,330

D) $74,290