4. Brent Products, located in Charlotte, North Carolina, produces two lines of After expansion, the factory will have a production capacity of 4,700 machine electric toothbrushes: Deluxe and Standard. Because Brent can sell all the hours per month. The plant can manufacture either 58 Standard electric toothbrushes it produces, the owners are expanding the plant. They are deciding toothbrushes or 27 Deluxe electric toothbrushes per machine hour. which product line to emphasize. To make this decision, they assemble the following data: Requirements 1. Identify the constraining factor for Brent Products Click the icon to view the date.) 2. Prepare an analysis to show which product line to emphasize. Requirement 1. Identify the constraining factor for Brent. Brent's constraint is (1) Requirement 2. Preparo an analysis to show which product line to emphasize Brent Products Product Mix Analysis Deluxe Standard (2) (3) (5) (6) Decision: (7) 1: Data Table Perint Deluxe Standard Toothbrush Toothbrush Sales price $ Variable expenses Contribution margin Contribution marginatie 71.4% (1) direct materiale Contribution margin perunt bor hours Contribution margin per direct labor hours available Total contribution marginat capacity O machine hours Contribution in per direct materials used Contribution margin per machine hour 23 O Minoy bf Units produced each hour Multiply by: Capacity-Director hours available Multiply by: Capacity-Direct materials used Multiply by Capacay-ber of machine tous 90 Contribution margin per unit Contribution margin per direct bor hours available Total contribution marginat capacity Contribution margin per direct materials used Contribution margin per machine hoc Multiply by: Units produced each hour Multiply by: Capacity-Direct labor hours available O Multiply by: Capacity-Direct materialeted Mutilyty. Capacity-tumber of machine hours Contribution margin per unit Contribution margin per direct labor hours talable Total contribution margin at capacity Contribution margin per direct materials used Contribution margin per machine how (7) Emphasize the Brent Standard electric toobrushes Emphasize the Brent Deluxe electric toobrushes 1: Data Table Per Unit Deluxe Standard Toothbrush Toothbrush 84 $ 48 24 16 Sales price Variable expenses Contribution margin Contribution margin ratio $ 60 $ 71.496 32 66.7% (1) direct materials Contribution margin per unit labor hours Contribution margin per direct labor hours available Total contribution margin at capacity machine hours Contribution margin per direct materials used Contribution margin per machine hour (3) O Multiply by: Units produced each hour Multiply by: Capacity-Direct labor hours available Multiply by: Capacity-Direct materials used O Multiply by: Capacity-Number of machine hours (4) O Contribution margin per unit Contribution margin per direct labor hours available Total contribution margin at capacity Contribution margin per direct materials used Contribution margin per machine hour Multiply by: Units produced each hour Multiply by: Capacity-Direct labor hours available Multiply by: Capacity-Direct materials used Multiply by: Capacity-Number of machine hours (6) O Contribution margin per unit Contribution margin per direct labor hours available Total contribution margin at capacity Contribution margin per direct materials used Contribution margin per machine hour (5) (7) O Emphasize the Brent Standard electric toohbrushes, Emphasize the Brent Deluxe electric toohbrushes