IKS has a production capacity of 5,000 hours that can be used to produce either A or B products. The following data is available:

	Product A	Product B
Unit selling price	27$	30$
Raw material per unit	9$	7$
Direct labor (variable) per unit	5$	5$
Indirect manufacturing costs (variable) per unit	3$	6.50$
Fixed manufacturing overhead per unit	7$	5$
Production time	2 hours	30 minutes

If the company chooses to manufacture only A, what is the total contribution margin for product A given the constraint (5,000 hours)?

Options from question 18:

a) 25 000 $

b) 100 000 $

c) 50 000 $

d) 32 500 $

e) No answer is appropriate