X Incorporation produces three products, Product A. Product B and Product C. Product A requires 8 Labor hours per unit to be completed, Product B requires 10 labor hours per unit to be completed and Product C requires 5 labor hours per unit to be completed. The company's labor hours are limited to 60,000 hours. The information related to the three products are given below: Particulars Selling Price per unit Variable cost per unit Product A $1.400 $800 Product B $1,800 S1,200 Product C 1,500 $1,000 Calculate the contribution margin per unit of constrained for Product B a. $60 per hours b. $75 per hour c. $600 per hour d. $100 per hour