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Product Decisions Under Bottlenecked Operations Youngstown Glass Company manufactures three types of safety plate glass: large, medium, and small. All three products have high demand. Thus, Youngstown Glass is able to sell all the safety glass that it can make. The production process includes an autoclave operation, which is a pressurized heat treatment. The autoclave is a production bottleneck. Total fixed costs are $190,000 for the company as a whole. In addition, the following information is available about the three products: Large Medium Small Unit selling price $113 $363 $224 Unit variable cost (89) (297) (197) Unit contribution margin $ 24 $ 66 $ 27 Autoclave hours per unit 4 6 2 Total process hours per unit 12 18 4 Budgeted units of production 3,600 3,600 3,600 a. Determine the contribution margin by glass type and the total company operating income for the budgeted units of production. Large Medium Small Total Units produced Revenues Variable costs Contribution margin $ Fixed costs Operating income b. Prepare an analysis showing which product is the most profitable per bottleneck hour. Round the "Unit contribution margin per production bottleneck hour" amounts to the nearest cent. Large Medium Small Contribution margin Autoclave hours per unit Unit contribution margin per production bottleneck hour $ Total Cost Method of Product Pricing Smart Stream Inc. uses the total cost method of applying the cost-plus approach to product pricing. The costs of producing and selling 5,500 units of cell phones are as follows: Variable costs per unit: Fixed costs: Direct materials $ 87 Factory overhead $240,100 Direct labor 40 Selling and administrative expenses 84,400 Factory overhead 26 Selling and administrative expenses 21 Total variable cost per unit $174 Smart Stream desires a profit equal to a 14% return on invested assets of $732,290. a. Determine the total costs and the total cost amount per unit for the production and sale of 5,500 cellular phones. Round the cost per unit to two decimal places. Total cost $ Total cost amount per unit b. Determine the total cost markup percentage for cellular phones. Round your answer to two decimal places. % c. Determine the selling price of cellular phones. Round to the nearest cent. per cellular phone