Service Emphasis

The following analysis of selected data is for each of the two services Gates Corporation provides.

analysis showing which of the two services should be provided with any unused productive capacity that Gates might have.

OAny unused capacity should be devoted to Service B$,$ which has $$1$ less contribution margin per labor hour than does Service A$.$

OAny unused capacity should be devoted to Service A$,$ which has $$1$ more contribution margin per labor hour than does Service A$.$

OAny unused capacity should be devoted to Service B$,$ which has $$1$ more contribution margin per labor hour than does Service A$.$