The Golden Wheels Trailer Company Recorded the Following Information for Two

The Golden Wheels Trailer Company recorded the following information for two of their trailers: $\begin{array}{lcc}&\text { Trailer A } &\text { Trailer B }\\\text { Processing time } & 3 \text { hours } & 5 \text { hours } \\\text { Vinyl cover used } & 17 \text { sq. ft. } & 13 \mathrm{sq} . \mathrm{ft} \\\text { Selling price } & \$ 60.00 & \$ 90.00 \\\text { Variable cost } & \$ 45.00 & \$ 60.00 \\\text { Fixed cost } & \$ 20.00 & \$ 30.00\end{array}$
There are 100 hours available in the plant and 75 square feet of vinyl available per operating period.
Which of the following statements is INCORRECT?

A) The materials constraint favors Trailer B over Trailer A.
B) The time constraint favors Trailer A over Trailer B.
C) The objective function favors Trailer B over Trailer A.
D) The material constraint favors Trailer A over Trailer B.