Product A B Selling price per unit Direct materials $96.20 $ 78.00 C $ 86.40 $ 41.90 $ 43.50 $51.90 Direct labor $ 30.20 $ 13.90 $ 12.10 Variable manufacturing overhead $ 5.80 $ 4.70 $ 5.70 Variable selling cost per unit $ 6.50 $ 3.40 $ 3.50 Mixing minutes per unit 11.50 1.00 1.00 Monthly demand in units 3,000 1,000 2,000 The mixing machines are potentially the constraint in the production facility. A total of 14,000 minutes are available per month on these machines. Direct labor is a variable cost in this company. Required: a. The maximum contribution margin per month the company can earn when using 14,000 available mixing machine minutes is $ In the intermediate step that calculates "contribution margin per unit of constraining resource", round it to 2 decimal places. In the intermediate step that calculates "optimal production", round it to the closest integer. Round your final answer to 1 decimal place. b. Up to $ should the company be willing to pay for one additional minute of mixing machine time if the company has made the best use of the existing mixing machine capacity? Round your answer to 2 decimal places