Consider an organization that produces three products $($X$,$Y and Z$)$ and has available $4$ workstations $($A$,$B$,$C and D$).$ The production time $($in minutes$)$ per unit produced varies from workstation to workstation $($due to different manning levels$)$ as shown below:

Workstation

A B C D

Product X $57410$

Y $612815$

Z $1214917$

Similarly the profit contribution $($contribution to fixed costs$)$ per unit produced varies as a function of the workstation it is produced on$,$ given the age and quality of the specific workstation.