Roberto, Inc. manufactures products A and B. Both products have a contribution margin ratio of 40%. Assume that labor time is the constrained resource and only a total of 3,000 minutes is available. Product A has a total demand of 500 units and product B has a total demand for 600 units. Considering the constraint, how many units of product B should be produced to maximize profits? PARTICULARS Selling price per unit Variable cost per unit Contribution margin per unit Labor time PRODUCT A PRODUCT B $ 20 $ 15 12 9 $8 $6 4 minutes 2 minutes