| Bales | Tales | Wales | |
| Sale price | 55 | 78 | 32 |
| Less: | |||
| Variable Cost | 20 | 50 | 15 |
| Contribution Margin | 35 | 28 | 17 |
| Processing Machine time required | |||
| Total | 1000 | 1000 | 1000 |
| Hours to take | 5 | 7 | 1 |
| Units (2000/ Hours for inr unit) | 200 | 142.8571429 | 1000 |
| Total contribution Margin = Units * contribution |
7000 | 4000 | 17000 |
As we have been given in the sum that copany aleady utilized the 1000 hours for highest margin product so we assume that company had utilixed it for wales . Now second highest margin is product bales and its CM is $ 7000
So the answer is $ 7000
