Heft Company Produces a and B with Contribution Margins Per

Multiple Choice

Heft Company produces A and B with contribution margins per unit of $40 and $30, respectively. Only 500 labour hours and 300 machine hours are available for production.
Time requirements to produce one unit of A and B are as follows:
$$\begin{array} { l c c c } & \text { Product A } & \text { Praduct B } \\\text { Labour hours per unit }& 5 & 2 \\\text { Machine hours per unit } & 1 & 4\end{array}$$
-Refer to the figure.What is the constraint on labour hours for Heft Company?

A) 1A + 4B $\leq$ 300
B) 5A + 1B $\leq$ 500
C) 5A + 2B $\leq$ 500
D) 40A + 30B $\leq$ 500