Insiteful Instruments produces two models of binoculars. Information for each model is as follows:

	Model 100					Model 101
Sales price per unit			$	200		$		$	215
Costs and expenses per unit:
Direct materials	$	51				$	38
Direct labor		33					30
Manufacturing overhead (applied at the rate of $18 per machine-hour, 1/3 of which is fixed and 2/3 variable)		36					72
Variable selling expenses		30					15
Total costs and expenses per unit				150					155
Profit per unit			$	50				$	60
Machine-hours required to produce one unit				2					4

Total manufacturing overhead amounts to $180,000 per month, one-third of which is fixed. The demand for either product is sufficient to keep the plant operating at full capacity (10,000 machine-hours per month). Assume that only one product is to be produced in the future.

a.	Prepare a schedule showing the contribution margin per machine-hour for each product.