SuperToys has 7,000 production hours available for January for three of its products: Regular boat, Deluxe boat, Super-deluxe boat. The rate of production (i.e. how many units can be produced per hour), the market demand, selling price and cost data for the three products are provided in the following table:
	Regular boat	Deluxe boat	Super-Deluxe boat
Demand for January (in units)	150,000	120,000	60,000
Unit selling price	$40	$70	$90
Unit variable cost	$20	$45	$40
Unit Contribution Margin	$20	$25	$50
Rate of production (units of production per hour)	50	40	18
With the available production hours, SuperToys can't fill the entire market demand. Which product should be given top priority in production schedule for January?

	A.	Regular boat
	B.	Super-Deluxe boat
	C.	Both Deluxe and Super-Deluxe boat should be given equal top priority
	D.	Deluxe boat
	E.	Both regular and Deluxe boat should be given equal top priority