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F、Co makes and sells two products,
A、and B, each of which passes through the same automated production operations. The following estimated information is available for period 1. Original estimates of production/sales of products
A、and
B、are 120,000 units and 45,000 units respectively. The selling prices per unit for
A、and
B、are $60 and $70 respectively. Maximum demand for each product is 20% above the estimated sales levels. Total fixed production overhead cost is $1,470,000. This is absorbed by products
A、and
B、at an average rate per hour based on the estimated production levels. One of the production operations has a maximum capacity of 3,075 hours which has been identified as a bottleneck, limiting the overall estimated production/sales of products
A、and B. The bottleneck hours required per product unit for products
A、and
B、are 0.02 and 0.015 respectively. 20 【论述题】 Using limiting factor analysis, calculate the contribution per bottleneck hour of Product
B、to the nearest dollar.
F、Co makes and sells two products,
A、and B, each of which passes through the same automated production operations. The following estimated information is available for period 1. Original estimates of production/sales of products
A、and
B、are 120,000 units and 45,000 units respectively. The selling prices per unit for
A、and
B、are $60 and $70 respectively. Maximum demand for each product is 20% above the estimated sales levels. Total fixed production overhead cost is $1,470,000. This is absorbed by products
A、and
B、at an average rate per hour based on the estimated production levels. One of the production operations has a maximum capacity of 3,075 hours which has been identified as a bottleneck, limiting the overall estimated production/sales of products
A、and B. The bottleneck hours required per product unit for products
A、and
B、are 0.02 and 0.015 respectively. 20 【论述题】 Using limiting factor analysis, calculate the contribution per bottleneck hour of Product
B、to the nearest dollar.
【参考答案及解析】
We are told that one of the production operations is the bottleneck, limiting production/sales.
We are told that one of the production operations is the bottleneck, limiting production/sales.