Springer Products manufactures three different product lines, Model X, Model Y, and Model Z. Considerable market demand exists for all models. The following per unit data apply:

	Model X	Model Y	Model Z
Selling price	$57	$70	$76
Direct materials	6	6	6
Direct labor ($ 12$12 per hour)	12	12	24
Variable support costs ($ 8$8 per machineminushour)	8	16	16
Fixed support costs	12	12	12

If there is excess capacity, which model is the most profitable to produce?

A. Model X

B. Model Y

C. Model Z

D. Both Model X and Model Y have same and highest profitability