• Mallory Manufacturing produces thermal tents and sleeping bags. The companys products are in high demand due to the quality and durability of the products. Mallory estimates it could sell 600 tents per month and 600 sleeping bags per month. Following is information for each of these products:

	Tent	Sleeping Bag
Selling price per item	$68.00	$43.00
Variable cost per item	49.50	29.00
Contribution margin per item	$18.50	$14.00
Machine hours per item	1.1	.8

Mallory has 800 machine hours available each month. If Mallory allocates its production capacity between the tents and sleeping bags so that it maximizes the companys contribution margin, what will the contribution margin be?

$19,500

$13,765

$13,550

$14,000