#$5)(3$ Marks$)$ There are only so many hours to a day and RCS Manufacturers Ltd has a limited number of machines $$available that are required to work on all four of its projects.$$ The company is analyzing how to best allocate the machines to projects.$$ Organize the projects below from best to worst with respect to the limited resource.

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Project A

Project B

Project C

Project D

Total Sales

$$99,000$

$$79,000$

$$139,000$

$$59,000$

Total Variable Costs$*$

$63,000$

$43,700$

$73,500$

$33,200$

Contribution Margin

$$36,000$

$$35,300$

$$65,500$

$ $25,800$

# of Machine Hours

$1020$

$1155$

$1935$

$915$

$*$Variable costs are comprised of the labour rate for the employees and other variable costs used on the project $($such as DM and Variable Manufacturing Overhead