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Answer (C) is correct . Operation 2 is the bottleneck because it is functioning at its capacity. The incremental annual throughput contribution (revenues – direct materials costs) from adding workers to Operation 2 is $36,000 [500 units × ($120 unit price – $48 DM per unit)]. Because the cost of the additional workers is $50,000, the change in operating income is $(14,000).

Answer (A) is incorrect because The incremental cost is $50,000.
Answer (B) is incorrect because The incremental throughput contribution is $36,000.
Answer (D) is incorrect because The amount of $(20,000) is based on the assumption that an additional $12 per unit of fixed costs will be applied.