Conroy Company manufactures two products-B100 and A200. The company provided the following information with respect to these products: Estimated customer demand (in units) Selling price per unit Variable expenses per unit B100 2,800 $ 1,200 $ 700 A200 2,000 $2,100 $1,200 The company has four manufacturing departments-Fabrication, Molding, Machining, and Assemble & Pack. The capacity available in each department (in hours) and the demands that one unit of each of the company's products makes on those departments is as follows: B100 (hours per unit) A200 (hours per unit) Fabrication Molding Machining Assemble & Pack Capacity (in hours) 4,000 6,000 5,000 4,500 3. Refer to the "Requirements 1-3" tab in your Excel spreadsheet. Based on the answers to requirements 1 and 2: a. Which product has the highest contribution margin per hour of its constraining resource? b. If the company decided to initiate production by maximizing the output of the product chosen in requirement 3a, then how many units of this product would it be able to make before encountering that product's constraint? c. If the company implemented the production plan in requirement 3b, then how many units of its remaining product could it make with the capacity that is still available? (Hints: Your answer from requirement 3b should be input into one of two choices, either cell B7 or C7. Then, you should direct your attention to the unused capacities in cells J15 through J18.) d. What total contribution margin would the company earn if it followed the production plan described in requirements 3b and 3c? (Hint: Your answer from requirement 3c should be input into one of two choices, either cell B7 or C7.) Complete this question by entering your answers in the tabs below. Req 3A Req 3B Req 3C Req 3D If the company decided to initiate production by maximizing the output of the product chosen in requirement 3a, then how many units of this product would it be able to make before encountering that product's constraint? The maximum output is units Req Req 3B Req 3C Req 3D If the company implemented the production plan in requirement 3b, then how many units of its remaining product could it make with the capacity that is still available? (Hints: Your answer from requirement 3b should be input into one of two choices, either cell B7 or C7. Then, you should direct your attention to the unused capacities in cells J15 through J18.) The maximum output is units Req Req 3B Req 3C Req 3D What total contribution margin would the company earn if it followed the production plan described in requirements 3b and 3c? (Hint: Your answer from requirement 3c should be input into one of two choices, either cell B7 or C7.) The total contribution margin is Conroy Company Volume Trade-Off Decisions with More Than One Constraint Contribution Margin Analysis B100 A200 B100 Max Units A200 Max Units Departmental Data: Hours Demanded per Unit and Capacity Available B100 A200 Capacity (Hours per Unit) (Hours per Unit) (in Hours) Fabrication 4,000 Molding 6,000 Machining 5,000 Assemble & Pack 4,500 7 Units sold 8 Selling price 9 Variable expense per unit 10 Contribution margin per unit 11 Contribution margin per hour 12 $ $ 1,200 $ 700 $ 500 $ 2,100 1,200 900 $ w 13 A200 Total Departmental Data: Used vs. Unused Capacity (in Hours) B100 A200 Used 14 Sales 15 Variable expenses 16 Contribution margin Fabrication Molding Machining Assemble & Pack Unused 4,000 6,000 5,000 4,500