Figure 25-2
Heft Company Produces a and B with Contribution

Figure 25-2
Heft Company produces A and B with contribution margins per unit of £40 and £30, respectively. Only 500 labour hours and 300 machine hours are available for production.
Time requirements to produce one unit of A and B are as follows: $\begin{array}{cc}&\text { Product A } & \text { Product B } \\\text { Labour hours per unit }&5 & 2 \\\text { Machine hours per unit }&1 & 4\end{array}$
-Refer to Figure 25-2. What is the constraint on labour hours for Heft Company?

A) 5A + 1B $\le$ 500
B) 5A + 2B $\le$ 500
C) 1A + 4B $\le$ 300
D) 40A + 30B $\le$ 500