Game Company Manufactures Two Products, a and B $\begin{array} { l }&A&B\\ \text { Selling price per unit }&\$54.00&\$66.00 \\ \text { Variable cost per unit}&39.00&54.00\\\end{array}$

Game Company manufactures two products, A and B. The following information was gathered: $\begin{array} { l }&A&B\\ \text { Selling price per unit }&\$54.00&\$66.00 \\ \text { Variable cost per unit}&39.00&54.00\\\end{array}$

$\text { Total fixed costs } \quad \$ 30,000$ Assume Game Company could produce and sell any mix of products A and B at full capacity. If product A takes twice as long to manufacture as product B and only 120,000 hours of plant capacity are available, it is best for Game Company to produce:

A) only A
B) an equal number of A and B
C) either A or B, there is no difference
D) only B