Selling price per unit $54.00 $66.00 Variable cost per unit 39.00 54.00 Total fixed costs $30,000 Assume Game Company could produce and sell any mix of products A and B at full capacity. If product A takes 2 hours to manufacture and product B takes 1 hour to manufacture and only 120,000 hours of plant capacity are available, it is best for Game Company to produce:A:($54 - $39) / 2 = $7.50B:$66 - $54 = $12.00; therefore, produce B