Soal 4

a. Demand on the mixing machine:

Product A:
Total minutes required = Mixing minutes per unit product A × Monthly demand in units product
A
Total minutes required = 3.30 × 4,000
Total minutes required = 13,200 minutes

Product B:
Total minutes required = Mixing minutes per unit product B × Monthly demand in units product
B
Total minutes required = 1.70 × 2,000
Total minutes required = 3,400 minutes

Product C
Total minutes required = Mixing minutes per unit product C × Monthly demand in units product
C
Total minutes required = 1.80 × 4,000
Total minutes required = 7,200

Total time required for all products: 13,200 + 3,400 + 7,200 = 23,800

b. Optimal production plan:

Product
A B C
Selling price per unit........................ $74.70 $76.10 $87.50
Direct materials................................ $22.50 $22.40 $29.20
Direct labor...................................... 13.60 11.40 12.50
Variable manufacturing overhead.... 3.00 3.40 4.50
Variable selling cost per unit........... 1.80 2.40 2.90
Total variable cost per unit.............. $40.90 $39.60 $49.10
Contribution margin per unit........... $33.80 $36.50 $38.40
Mixing minutes per unit.................. 3.30 1.70 1.80
Contribution margin per minute...... $10.24 $21.47 $21.33
 Rank in terms of profitability.......... 3 1 2
Optimal production.......................... 3,818 2,000 4,000

c. Perusahaan bersedia membayar hingga margin kontribusi per menit untuk pekerjaan
marjinal sebesar $10.24.