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XYZ Company produces three products, A, B, and C. XYZ\'s plant capacity is limit

ID: 2358778 • Letter: X

Question

XYZ Company produces three products, A, B, and C. XYZ's plant capacity is limited to 200,000 machine hours per year. The following information is available for planning purposes: Product A Product B Product C demand for next year ............. 100,000 units 200,000 units 150,000 units selling price per unit ........... $18 $28 $23 variable costs per unit .......... $16 $21 $20 It is known that it takes 0.40 machine hours to produce one unit of Product A; 0.70 machine hours to produce one unit of Product B; and 0.50 machine hours to produce one unit of Product C. Calculate the number of units of Product C that XYZ Company should produce in order to maximize its net income.

Explanation / Answer

                              A                B             C

Selling price            18             28             23

Variable cost          (16)          (21)            (20)

Contribution             2               7               3

Labor Hour              0.4             0.7            0.5

Cont per LB Hr         5                10              6

Priority                    3                 1               2

Product B: 200000 units x 0.7 = 140000 Labor Hours

Product C 120000 units x 0.5 = 60000 labor hours (restricted to 120000 units due to the contraint labor hours of 200000 hours)

Thus, only 120000 units of product C should be produced.

Hope this helps!