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Answer (D) is correct . In the short run, many costs are fixed. Hence, contribution margin (revenues – all variable costs) becomes the best measure of profitability. Moreover, certain resources are also fixed. Accordingly, when deciding which products to produce at full capacity, the criterion should be the contribution margin per unit of the most constrained resource. This approach maximizes total contribution margin.

Answer (A) is incorrect because The highest sales price does not consider costs and constraints.
Answer (B) is incorrect because The product with the highest UCM may require greater usage of the constrained resource than another product contributing a lesser amount per unit.
Answer (C) is incorrect because The highest sales volume does not consider costs and constraints.