=+A joint research project has just revealed that a single Super-chip could be substituted for the circuit board currently used to make the process control unit. Direct labour cost of the process control unit would not change. The improved process-control unit could be sold for $145.

Required 1 Calculate the contribution margin per hour of selling the Super-chip and the Okay-chip. If no transfers of Super-chip are made to the Process Control Division, how many Super-chips and Okay-chips should the Semiconductor Division manufacture and sell?

Show your calculations.