Garbarino Corporation Would Like to Determine the Relative Profitability of a Number

Garbarino Corporation would like to determine the relative profitability of a number of jobs.For illustration purposes,the company has provided the following data for job C54V: $\begin{array}{lr}\text { Revenue.................. } & \$ 72,500 \\\text { Avoidable cost ......... } & \underline{58,000}\\\text { Incremental profit...... } & \underline{\$ 14.500}\end{array}$


$\begin{array}{llcc} \text {Amount of the constrained resource used by the job .................... } & \text {250 hours } &\\ \text { Percentage of the total company profit for the period from the job ... } &\text {\( 30 \% \) } &\\\end{array}$ What is the profitability index for job C54V?

A) $290 per hour
B) $58 per hour
C) 0.30
D) 0.20