Calculate the number of direct labour-hours per year being used to manufacture helmets, which would be the capacity for the plastics department.
Calculate the contribution per unit for
Purchased helmets
Manufactured helmets
Manufactured skateboards
Determine the number of helmets SG should purchase and the number of helmets and/or skateboards it should manufacture, and compute the improvement in net income that would result from this product mix over the current operations which is the status quo alternative.