1) Calculate total contribution margin for both scenarios (ie. chairs and tables) in the table below: making the tables first? or making the chairs first, up to total demand.

2) Calculate/Prove out which scenario (ie. chairs? or tables?) is more proftable.

Note: Using excel, Show all calculations on CM per unit of the constrained resource, show all formulas used, and show all cell references.

Constrained Resource Problem
	Chairs	Tables
Selling price per unit	$80	$400
Variable cost per unit	$30	$200
Board feet per unit	2	10
Monthly demand	600	100
Board feet available per month = 2000