Lampara Corporation manufactures two styles of lamps Bedford Lamp and Lowell Lamp. The following per unit data areavailable:

Bedford Lamp

Lowell Lamp

Sales price

$25

$38

Variable costs

$15

$20

Machine hours required for one lamp

1

4

Total fixed costs are$30,000, and Lampara can sell a maximum of12,000 units of each style of lamp annually. Machine hour capacity is20,000 hours per year. What is the contribution margin per machine hour for the LowellLamp? (Round your answer to the nearestcent.)

A.

$25.00 per machine hour

B.

$10.00 per machine hour

C.

$38.00 per machine hour

D.

$4.50 per machine hour