FitTime should produce the product with the highest contribution margin per unit of the constraint.

Three times as much overhead cost is allocated to each Deluxe model as to each Regular model. In other words, it takes three times as many machine hours to produce a Deluxe model.

$\backslash$table$[[$For each unit of the Deluxe model produced$],[($contributing$],[$units of the Regular model$],[($contributing$],[$produce$],[$FitTime should produce$]]$