A company makes two models:                                                                                      

                                                                                      Model1        Model2

Sales price perunit.......................................................     $200           $135

costs and expenses per unit:    

Directmaterials.....................................................            $51           $38  

Directlabor............................................................           33             30    

Maufacturing overhead(applied at the    

rate of $18 per machine hr, 1/3 ofwhich    

is fixed and 2/3 which isvariable)...........................            36              18    

Variable sellingexpenses........................................          30              15        

Total costs andexpenses perunit.....................               150              101

Price perunit...........................................................      $50            $34

Machine-hours required to produce oneunit.............         2                 1

Total manufacturing overhead amounts to $180,000 per month, 1/3 of which is fixed. The demand for either product is sufficient to keep the plant operating at full capicity (10,000 machine-hours per month). Assume that only one product is to be produced in the future. Prepare a schedule showing the contribution margin per machine-hour for each product.