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 The company is trying to decide what product mix will maximize profits. Given that its fixed costs will not change regardless of the chosen mix, the company plans to identify the product mix that maximizes its total contribution margin. 2. Refer to the "Requirements 1-3" tab in your Excel spreadsheet. Assume the company focuses solely on producing A200: a. Which department would be its constraint? (Hint: Create formulas in cells K7 through K10 that calculate A200's maximum output in each department.) b. What is A200's contribution margin per hour of the constraining resource that you identified in requirement 2a? (Hint: Input a formula in cell C11 that translates A200's contribution margin per unit in cell C10 to its contribution margin per hour of the constraining resource.) Complete this question by entering your answers in the tabs below. Req 2A Req 2B What is A200's contribution margin per hour of the constraining resource that you identified in requirement 2a? (Hint: Input a formula in cell C11 that translates A200's contribution margin per unit in cell C10 to its contribution margin per hour of the constraining resource.) Product A200's contribution margin per hour is F Conroy Company Volume Trade-Off Decisions with More Than One Constraint Contribution Margin Analysis B100 A200 B100 A200 B100 Max Units A200 Max Units Departmental Data: Hours Demanded per Unit and Capacity Available Capacity (Hours per Unit) (Hours per Unit) (in Hours) Fabrication 4,000 Molding 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 6,000 1,200 $ 700 $ 500 $ 2,100 1,200 900 w ONN 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