32 about the desks and chairs follows. Selling price per unit Variable costs per unit Contribution margin per unit Direct labor hours per unit Maximum demand per quarter Sales Variable costs Contribution margin per direct labor hour Maximum number of units to be sold Hours required to produce maximum units For most profitable sales mix Desks $ 1,428.75 580.00 $848.75 Required: Determine the best sales mix and the contribution margin the business will earn at that sales mix. (Round per unit amounts to 2 decimal places.) Hours dedicated to the production of each product Units produced for most profitable sales mix Contribution margin per unit Total contribution margin 7 hours 173 desks $ $ Desks Chairs $ 417.00 120.00 $ 297.00 1,428.75 $ 580 848.75 Desks Desks 6 hours 48 chairs 173 Chairs 417.00 120 Chairs Chairs 48 Total Total 1,421

32 about the desks and chairs follows. Selling price per unit Variable costs per unit Contribution margin per unit Direct labor hours per unit Maximum demand per quarter Required: Desks $ 1,428.75 580.00 $848.75 7 hours 173 desks Chairs $ 417.00 120.00 $297.00 6 hours 48 chairs Determine the best sales mix and the contribution margin the business will earn at that sales mix. (Round per unit amounts to 2 decimal places.) Desks Chairs Sales $ 1,428.75 $ 417.00 Variable costs 580 120 Contribution margin per direct labor hour $ 848.75 Desks Chairs Total Maximum number of units to be sold 173 48 Hours required to produce maximum units For most profitable sales mix Desks Chairs Total Hours dedicated to the production of each product 1,421 Units produced for most profitable sales mix Contribution margin per unit Total contribution margin