Lesser Corporation has four products that use the same constrained resource. Data concerning those products appear below:

	X100	X200	X300	X400
Unit selling price	$34.90	$22.90	$14.50	$40.00
Unit variable cost	13.70	7.70	1.80	19.90
Unit contribution margin	$21.20	$15.20	$12.70	$20.10
Amount of the constrained resource required	0.29	0.22	0.13	0.43
Profitability index	$73.10	$69.09	$97.69	$46.74

The company does not have enough of the constrained resource to satisfy the demand for all four products.

If salespersons are paid commissions that are a set percentage of sales, which product would they prefer to sell? In other words, if it is a choice between selling one unit of one product and one unit of another, which product would they prefer to sell?

X400

X200

X300

X100