Respuesta :
Answer:
P2 75,000 P3 63,000 P1 2,117
Explanation:
The computation of most profitable sales mix is shown below:-
Product      P1         P2         P3
Contribution margin
per unit    $5        $15        $25
Machine hour
per unit     0.08      0.17        0.33
For computing the machine hour per unit we simply divide 1 by Number of units produced per hour
Contribution margin
per hour     $62.50   $88.23     $75.76
For computing the contribution margin per hour we divide contribution margin per unit by machine hour per unit
Ranking      2          1          3
                  A           B            C = A × B
           Maximum units that  Machine hour  Machine hour
            can be produced      per unit          Used
Product P2 Â Â Â Â 75,000 Â Â Â Â Â Â Â Â Â Â Â Â 0.17 Â Â Â Â Â Â Â Â 12,750
Product P3 Â Â Â Â 63,000 Â Â Â Â Â Â Â Â Â Â Â Â 0.33 Â Â Â Â Â Â Â Â 20,790
Total machine hours used                       33,540
Total machine hours available                    60,000
Total machine hours left to produce product P1 Â Â Â Â Â 26,460
Machine hour per unit required
to produce product P1 Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 0.08
no. of units produced of product P1 Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 2,117
(26,460 × 0.08)
So, the most profitable sales mix is shown below:-
               Product Mix
Product P1 Â Â Â Â 2,117 Â Â Â Â Â 1.51%
Product P2 Â Â Â 75,000 Â Â Â 53.53%
Product P3 Â Â Â Â 63,000 Â Â 44.96%
Total          140,117
