Tiffany Manufacturing Company Produces X and Y with Contribution Margins

Multiple Choice

Tiffany Manufacturing Company produces X and Y with contribution margins per unit of $10 and $90, respectively. Only 200 labour hours and 400 machine hours are available for production.
Time requirements to produce one unit of X and Y are as follows:
$$\begin{array} { l c c } & \text { Product X } & \text { Product Y } \\\text { Labour hours per unit } & 1 & 2 \\\text { Machine hours per unit } & 5 & 1\end{array}$$
-Refer to the figure.What is the constraint on labour hours for Tiffany Manufacturing Company?

A) 1X + 2Y $\leq$ 200
B) 1X + 2Y $\leq$ 400
C) 1X + 4Y $\leq$ 400
D) 10X + 90Y $\leq$ 10 200