Paul's Pumps manufactures three different product lines: Model A, Model B, and Model C. Plenty of market demand exists for all models.The table below reports the prices and costs per unit of each product.

	Model A	Model B	Model C
Selling price	$50	$60	$70
Direct materials costs	$ 6	$ 6	$ 6
Direct labor costs ($12 per labor hour)	$12	$12	$24
Variable support costs ($4 per machine hour)	$ 4	$ 8	$ 8
Fixed support costs	$10	$10	$10

Assuming that machine hours are limited (i.e., this is the constrained resource), which model is the most profitable to produce?

Select one:

a. Model A

b. Model B

c. Model C

d. Model A and B would be equally profitable