Cozy Cat Furniture Manufactures Two Products: Cat Trees and Cat

Cozy Cat Furniture manufactures two products: cat trees and cat condos.The following data are available: $$\begin{array} { | l | r | r | } \hline & \text { Cat Tree } & \text { Cat Condo } \\\hline \text { Sales price } & \$ 80.00 & \$ 150.00 \\\hline \text { Variable costs } & \$ 42.00 & \$ 120.00 \\\hline\end{array}$$ The company can manufacture two cat trees per machine hour and one cat condos per machine hour.The company's production capacity is 900 machine hours per month.
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What is the contribution margin per machine hour for cat trees?

A) $ 38
B) $244
C) $76
D) $30