Brentwood Company Is Able to Currently Sell All of the Units

Brentwood Company is able to currently sell all of the units that it can produce of either A132 or B345. If Unit A132 has a unit contribution margin of $90 and it takes three machine hours to produce and Unit B345 has a unit contribution margin of $72 and takes two machine hours to produce. If Brentwood Company has a constraint on machine hours, and currently has only 1,800 machines of production time, which should Brentwood produce to maximize the operating income of the company?

A) Make Unit A132 which creates $18 more profit per unit than Unit B345 does.
B) Make Unit B345 which creates $6 more profit per machine hour than Unit A132 does.
C) Make Unit B345 because more units can be made and sold than Unit A132.
D) The same total profits exist regardless of which product is made.