Decker Products
Decker Products Manufactures Standard and Deluxe Wooden Swing

Decker Products
Decker Products manufactures standard and deluxe wooden swing sets. Selected data related to each product is as follows:
$\begin{array}{lrr}&\text { Standard}& \text { Deluxe }\\\text { Sales price per unit } & \$ 900 & \$ 2000 \\\text { Direct materials per unit } & 100 & 500 \\\text { Direct labour per unit } & 300 & 700 \\\text { Variable overhead per unit } & 50 & 100 \\\text { Machine hours per unit } & 4 & 8\end{array}$
Most of the manufacturing process for the sets is done on machines. There is a maximum of 10 000 machine hours available each year.
-What is the contribution margin per unit of limited resource for each type of set?

A) Standard: $125.00 Deluxe: $100.00
B) Standard: $225.00 Deluxe: $250.00
C) Standard: $450.00 Deluxe: $700.00
D) Standard: $112.50 Deluxe: $ 87.50