At the Beginning of 2018, Vibgyor Company Installed a Just-In-Time

Multiple Choice

At the beginning of 2018, Vibgyor Company installed a just-in-time (JIT) purchasing and manufacturing system. The following information has been gathered about one of the company's products: $\begin{array}{lr}\text { Theoretical annual capacity } & 4,200 \text { units } \\\text { Actual production } & 1,600 \text { units } \\\text { Production hours available } & 600 \text { hours } \\\text { Actual conversion cost per hour } & \$ 15\end{array}$
The theoretical velocity per hour is:

A) 9 units.
B) 3 units.
C) 2 units.
D) 7 units.