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Answer (B) is correct . Sales (20,000 blenders and 28,000 mixers) and total revenue are constant, so the strategy is to minimize total variable cost. Each blender requires 1 machine hour ($16?OH ÷ $16 per hour), and each mixer requires 2 machine hours ($32 OH ÷ $16 per hour). For blenders, the unit variable cost is $16 ($6 DM + $4 DL + $6 VOH). For each blender made, the company saves $4 ($20 – $16), or $4 ($4 ÷ 1 hr.) per unit of the constrained resource. The unit variable cost to make a mixer is $32 ($11 DM + $9 DL + $12 VOH). The savings is $6 per mixer ($38 – $32), or $3 ($6 ÷ 2 hours) per unit of the constrained resource. Thus, as many blenders as possible should be made. If 20,000 hours (20,000 units × 1 hour) are used for blenders, 30,000 hours are available for 15,000 mixers. Total variable cost will be $1,294,000 [(20,000 blenders × $16) + (15,000 mixers × $32) + (13,000 mixers × $38)].

Answer (A) is incorrect because Producing 25,000 mixers results in a total variable cost of $1,314,000.
Answer (C) is incorrect because Producing 20,000 blenders and no mixers increases costs by $90,000 (15,000 units ¡Á $6).
Answer (D) is incorrect because The company can produce at most 25,000 mixers.