F Co makes and sells two products, A and B, each of which passes through the same automated production operations. The following estimated information is available for period 1.

Production unit data

	A	B
direct material cost ($)	2	40
Variable production overhead cost ($)	28	4

Original estimates of production/sales of products A and B are 120,000 units and 45,000 units respectively. The selling prices per unit for A and B are $60 and $70 respectively.

Maximum demand for each product is 20% above the estimated sales levels.

Total fixed production overhead cost is $1,470,000. This is absorbed by products A and B at an average rate per hour based on the estimated production levels.

One of the production operations has a maximum capacity of 3,075 hours which has been identified as a bottleneck, limiting the overall estimated production/sales of products A and B. The bottleneck hours required per product unit for products A and B are 0.02 and 0.015 respectively.

Required:

A. Using limiting factor analysis, calculate the contribution per bottleneck hour of Product B to the nearest dollar.

B. If F Co chooses to prioritize Product B, calculate the value (in $) of the maximum net profit.

C. Using throughput analysis, calculate the return per bottleneck hour of Product A.

D. If F Co choose to prioritize the manufacture of Product A, calculate the value (in $) of the maximum net profit using throughput analysis.