High Flying Copters Manufactures Two Types of Toy Remote Control

Multiple Choice

High Flying Copters manufactures two types of toy remote control helicopters, small and large. The following per unit data are available: Total fixed costs are $450,000 and the company has a machine hour capacity of 30,000 hours per year.
What is the contribution margin per machine hour for the small helicopters?

A) $90
B) $45
C) $55
D) $65