Exam - Chapters 11, 5, 6, 7, & 8. Williams Corporation makes two types of motors for use in various products. Operating data and unit cost information for its p Annual unit capacity Product A Product B 40,000 80,000 Annual unit demand 40,000 80,000 Selling price $400 $320 Variable manufacturing cost 212 180 Fixed manufacturing cost Variable selling & administrative 445 40 40 40 44 Fixed selling & administrative 20 16 Fixed other administrative 8 0 Unit operating profit $80 $40 2.0 1.5 Machine hours per unit Williams has 160,000 productive machine hours available. The relevant contribution margins, per machine hour for each product, coming year, are Select one: a. Product A Product B $108 $56 Product A Product B