Question: An automated turning machine is the current constraint at Alba Industries. Three products currently use this machine and data for each product is below:

An automated turning machine is the current constraint at Alba Industries. Three products currently use this machine and data for each product is below: Prod. A Prod. B Prod. C Selling price per unit Variable cost per unit $124.00 $95.20 $307.80 $399.90 $225.00 $285.10 Minutes on the machine (constraint) 2.40 4.60 8.2 What is the contribution margin per unit of constraint for Product B?

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