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Product C is the least profitable product. See the correct answer for a complete explanation.
Product A is the third most profitable product. See the correct answer for a complete explanation.
Product D is the second most profitable product. See the correct answer for a complete explanation.
In this question we deal with an operation with a constraint. To solve this question we have to identify which product has the highest contribution per machine hour (the limited resource). That will be the most profitable product. First, we need calculate the unit contribution margin (sales price minus variable cost per unit) for each product: for product A it is $8 ($15 ? $7); for product B it is $7 ($18 ? $11); for product C it is $10 ($20 ? $10); and for product D it is $9 ($25 ? $16). Knowing how many units of each product can be produced per machine hour, we can now calculate contribution per machine hour for each product. For product A, the contribution margin per hour is $24 ($8 per unit × 3 units per machine hour), for product B it is $28 ($7 × 4), for product C it is $20 ($10 × 2), for product D it is $27 ($9 × 3). Comparing the calculated contribution per machine hour we select the highest, which is for product B. Note: If the information for this problem had been given as the number of machine hours required to manufacture one unit , we would have divided the contribution margin per unit by the number of machine hours required to manufacture one unit to calculate the contribution margin per machine hour. For example, 4 units of Product B can be produced per machine hour. That means one unit requires 1/4 hour. If we had been told that one unit requires 1/4 hour to manufacture, we would have calculated the contribution margin per unit by dividing $7 by .25. The result would have been exactly the same as when we multiply $7 by 4 units produced per machine hour: $28.