You are provided with a choice of four different products to produce. Product A Product B Product C Product D Selling price per unit 120 80 75 100 Variable cost per unit (40) (20) (30) (30) Contribution per unit 80 60 45 70 Labour time per unit 10 5 9 7

You are provided with a choice of four different products to produce.

	Product A	Product B	Product C	Product D
Selling price per unit	120	80	75	100
Variable cost per unit	(40)	(20)	(30)	(30)
Contribution per unit	80	60	45	70
Labour time per unit	10	5	9	7

Which one of the products should you prioritise if the business has limited labour available to use for production?

Select one:

a.

Product D

b.

Product C

c.

Product B

d.

Product A