Maximum amount of contribution margin


Problem:

Wood Carving Corporation manufactures three products. Because of a recent lack of skilled wood carvers, the corporation has had a shortage of available labor hours. The following per unit data relates to the three products of the corporation:

                                  Letter Openers   Elvis Statues    Candle Holders
Sales price                        $31                    $83                  $65
Variable costs                    $19                    $60                   $17
Labor hours required            1                        6                      2

Assume that Wood Carving only has 1,810 labor hours available next month. Also assume that Wood Carving can only sell 800 units of each product in a given month. What is the maximum amount of contribution margin that Wood Carving can generate next month given this labor hour shortage?

  • $53,290
  • $40,920
  • $46,740
  • $34,150

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