$23.$ The constraint at Pickrel Corporation is time on a particular machine. The company

makes three products that use this machine. Data concerning those products appear

below:

VD JT SM

Selling price per unit $ $344\mathrm{.}85$ $ $415\mathrm{.}40$ $ $119\mathrm{.}32$

Variable cost per unit $ $270\mathrm{.}18$ $ $310\mathrm{.}88$ $ $91\mathrm{.}96$

Minutes on the constraint $5\mathrm{.}706\mathrm{.}701\mathrm{.}90$

Rank the products in order of their current profitability from most profitable to least profitable.

In other words, rank the products in the order in which they should be emphasized. $($Round your

intermediate calculations to $2$ decimal places.$)$

A$.$ JT$,$ VD$,$ SM

B$.$ SM$,$ VD$,$ JT

C$.$ JT$,$ SM$,$ VD

D$.$ VD$,$ SM$,$ JT

$24.$ The management of Bonga Corporation is considering dropping product D$74$F$.$ Data

from the company's accounting system for this product for last year appear below:

Sales $ $830,000$

Variable expenses $ $390,000$

Fixed manufacturing expenses $ $266,000$

Fixed selling and administrative expenses $ $232,000$

All fixed expenses of the company are fully allocated to products in the company's accounting

system. Further investigation has revealed that $$111,000$ of the fixed manufacturing expenses

and $$103,000$ of the fixed selling and administrative expenses are avoidable if product D$74$F is

discontinued.

What would be the financial advantage $($disadvantage$)$ from dropping product D$74$F$?$

A$.($$$58,000)$

B$.$ $$226,000$

C$.($$$226,000)$

D$.$ $$58,000$