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Heft Company Produces a and B with Contribution Margins Per

question 33

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Heft Company produces A and B with contribution margins per unit of $40 and $30, respectively. Only 500 labour hours and 300 machine hours are available for production.
Time requirements to produce one unit of A and B are as follows:
 Product A  Praduct B  Labour hours per unit 52 Machine hours per unit 14\begin{array} { l c c c } & \text { Product A } & \text { Praduct B } \\\text { Labour hours per unit }& 5 & 2 \\\text { Machine hours per unit } & 1 & 4\end{array}
-Refer to the figure.What is the constraint on labour hours for Heft Company?


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