Sandel Company makes 2 products, footballs and baseballs. Additional information follows: Footballs Baseballs Units 4,000 2, 500 Sales $60,000 $25,000 Variable costs 36,000 7,000 Fixed costs 9,000 9,000 Net income $15,000 $9,000 Profile per unit $3.75 $3.60 Instructions Sandel has unlimited demand for both products. Therefore, which product should Sandel tell his sales people to emphasize? Solution Unit contribution margin: Footballs: Baseballs: Sandel should tell his sales people to sell more ______________ due to the higher contribution margin per unit