Johnson Corporation produces and sells three products. Unit data concerning each product is shown below.

D E F

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Selling Price $196.90 $296.60 $246.40

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Direct Labor Costs $32.40 $92.40 $37.20

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Other Variable Costs $97.00 $81.00 $141.00

-The company has 1,900 hours of labor available to build inventory in anticipation of the company's peak season. Management is trying to decide which product should be produced. The direct labor hourly rate is $12

-Determine the number of direct labor hours per unit:

Product D hours per unit:______________

Product E hours per unit:______________

Product F hours per unit: ______________

-Determine the contribution margin per direct labor hour:

Product D Product E Product F

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Contribution margin per direct labor hour: $ ? $ ? $ ?

-Determine which product should be produced: D, E, or F

-Determine the total contribution margin for that product.

-Total contribution margin: _____________