Brann, located in Port St. Lucie, Florida, produces two lines of electric toothbrushes: deluxe and standard. Because Brann can sell all the toothbrushes it can produce, the owners are expanding the plant. They are deciding which product line to emphasize. To make this decision, they assemble the following data:

After expansion, the today will have a production capacity of 4.900 machine hours pet month the plant can manufacture other 45 standard eclectic toothbrushes or 40 deluxe electric toothbrushes per macrons hour

Requirements:

1. Identify the constraining factor for Brann.
2. Prepare an analysis to show which product line to emphasize.

Per Unit Deluxe Toothbrush Standard Toothbrush Sales price 88 $ 20 Variable costs 68 $ Contribution margin Contribution margin ratio 77.3% 70.4%