Figure 13-3

Figure 13-3. Elegance Bath Products,Inc.(EBP) makes a variety of ceramic sinks and tubs.EBP has just developed a line of sinks and tubs made from a mixture of glass and ceramic.The sinks sell for $150 each and have variable costs of $80.The tubs sell for $600 and have variable costs of $450.The glass and ceramic sinks and tubs require the use of specialized molding equipment.The specialized molding equipment has 4,050 hours of capacity per year.A sink uses an average of 2 hours of specialized molding equipment time; a tub uses an average of 5 hours of specialized molding equipment time.
Refer to Figure 13-3.What is the contribution margin per hour of specialized molding time for tubs?

A) $35.00
B) $68.33
C) $70.00
D) $200.00
E) $30.00