Answer:
a.
A,B,C
b.
1,100 units of Product A and 1,079 units of Product B
c.
Total Contribution Margin $37,106
Explanation:
Product                                     A             B             C
Selling price                            $68.00    $35.00   $52.00
Variable cost per unit             $48.00    $21.00    $44.00
Contribution Margin               $20.00    $14.00    $8.00
Direct labor hours per unit     1.8            2.8          1.9
Contribution per labor Hour $11.11       $5.00     $4.21         
Demand                                   1,100       1,900      2,100
Numbers of Hours Required  1,980      5,320     3,990
Production should be prioritize based on contribution margin per labour hour, because labor hours is a scarce resource and decision should be made considering the benefit on each hour.
The order Should be A,B,C
We should Sale the 1,100 unit of Product A because it has maximum per labor hour contribution and 1,079 units of Product B.
Labor Hour available for Product B and C = 5,000 - 1,980 = 3,020 hours
All of these will be used for Product B
Number of Unit to be sold = 3,020 / 2.8 = 1,079 units
Total Contribution Margin = (1,100 x 20) + (1,079 x 14) = $22,000 + $15,106 = $37,106