Question: Holton Company makes three products in a single facility. Data concerning these products follow: Product A B C Selling price per unit $ 1 5

Holton Company makes three products in a single facility. Data concerning these products follow:
Product
A B C
Selling price per unit $ 151.80 $ 75.40 $ 179.00
Direct materials $ 66.00 $ 42.00 $ 107.60
Direct labor $ 47.50 $ 13.40 $ 31.40
Variable manufacturing overhead $ 9.10 $ 4.40 $ 14.60
Variable selling cost per unit $ 23.90 $ 3.20 $ 9.00
Mixing minutes per unit 42.402.002.00
Monthly demand in units 3,0001,0002,000
The mixing machines are potentially the constraint in the production facility. A total of 14,000 minutes are available per month on these machines.
Direct labor is a variable cost in this company.
The company should be willing to pay up to the contribution margin per hour for the marginal job, which is $7.80. How to get $7.8? Please give me the solution.

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