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Brinn, located in Port St . Lucie, Florida, produces two lines of electric toothbrushes: deluxe and standard. Because Brinn can sell all the toothbrushes it

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Brinn, located in Port St. Lucie, Florida, produces two lines of electric toothbrushes: deluxe and standard. Because Brinn 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:
(Click the icon to view the data.)
After expansion, the factory will have a production capacity of 4,100 machine hours per month. The plant can manufacture either 50 standard electric toothbrushes or 35 deluxe electric toothbrushes per machine hour.
Read the requirements.
Requirement 1. Identify the constraining factor for Brinn.
Brinn's constraint is machine hours
Requirement 2. Prepare a product mix analysis to show which product line to
\table[[,\table[[Deluxe],[Toothbrushes],[Toothbrushes]]],[Contribution margin per toothbrush,],[Toothbrushes produced each hour,],[Contribution margin per machine hour,]]
Data table
\table[[Sales price,Per Unit],[,,\table[[Standard],[Toothbrush]]],[$,86$,56],[Variable costs,,20,18],[Contribution margin,$,66$,38],[Contribution margin ratio,,76.7%,67.9%
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