here we have to maximize our contibution margin .... then the highest contribution will be chosen .
1- 30,000 units of A = 30,000*3H=90000H
REMAINING 70,000 H/5=14,000 UNITS OF B
CONT. Margin= 30,000*45+14,000*77 - (6,000*60)
= 2428000- 360,000 =2,068,000
2- 25,000*3h=75000h = 25000*45+17000*77-(3000*60+5000*45)= 1,125000+1,309000-(180,000+225000)
=2,434,000-405,000=2,029,000
3-20000*3=60000h for A =20,000*45+20,000*77-(10,000*45)
= 900,000+1,540,000= 450,000 = 1,990,000
then the best answer is A
then