Choice "C" is correct. In making decisions about which products to emphasize, managers should select products with the highest contribution margin per unit of the constraining resource.Choice "b" is incorrect. Highest sales price per unit may be overshadowed by high cost of goods sold.Choice "a" is incorrect. Highest individual unit contribution margin ignores the presence of constraining resources.Choice "d" is incorrect. If selling price is quite low, even with the lowest variable cost per unit, contribution margin is quite low.
