Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) :
Cozy Cat Furniture manufactures two products: cat trees and cat condos. The following data are available:

The company can manufacture two cat trees per machine hour and one cat condo per machine hour. The company's production capacity is 900 machine hours per month.
-What is the contribution margin per machine hour for cat trees at Cozy Cat Furniture ?

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