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	$54	$62	$73
Direct materials	7	7	7
Direct labor ($17 per hour)	17	17	34
Variable support costs ($7 per machine-hour)	7	14	14
Fixed support costs	13	13	13

Which model has the greatest contribution margin per machine-hour?

1) Model X

2) Model Y

3) Model Z

4) Both Model X and Model Y have the highest and same contribution margin per machine-hour