Underwood, Inc. manufactures two products. It currently has 2,000 hours of direct labor and 1,000 hours of machine time available per month. The table below lists the contribution margin, labor and machine time requirements, and demand for each product.

	Product A			Product B
Unit contribution margin	$	34.00		$	27.00
Demand		1,000	units		2,000	units
Labor time			hour			hour
Machine time		1	hour			hour

What is the contribution margin per machine hour for Product A?

$45.33

$27.00

$34.00

$54.00