Answer :
Answer: Product B
Explanation:
The product to be emphasized is the one that has the highest contribution margin per machine hour.
A B C D E
Price 100 80 120 90 150
Variable Cost (40) (10) (30) (60) (110)
Contribution Margin per unit 60 70 90 30 40
Machine hours requirement 3 2 5 1 4
Contribution margin per machine hour 20 35 18 30 10
According to the Contribution Margin per machine hour, Product B should be emphasized as it gives the higher margin per unit.
This answer is based on the figures you gave so do crosscheck the figures given as there can be multiple variants of this question.