Handy Andy Company has limited direct labor hours of 4,000 hours per month for its employees. Handy Andy manufactures a standard entertainment center and a deluxe entertainment center. The standard and deluxe units have the following information:

Deluxe

Unit Data

$220

$280

Selling price

120

160

Variable costs

1.25

1.6

The contribution margin per unit of limited resource is:

Standard

Deluxe

75

80

80

75

60

75

80

60