Glass company manufactures 3 types of safety plate glass: large, medium, and small. All 3 products have high demand. Thus, glass company is able to sell all the safety glass that it can make. The production process includes an autoclave operation, which is a pressurized heat treatment . The autoclave is a production bottleneck, Total fixed costs are $85000 for the company as a whole. In addition, the following information is valiable about the 3 products.

a) Determine the contribution margin by glass type and the total company income from operations for the budgeted units of production.

b) Prepare an analysis showing which product is most profitable per bottleneck hour.

Large Medium Small 115 $100 Unit selling price Unit variable cost Unit contribution margin Autoclave hours per unit Total process hours per unit Budgeted units of production $140 110 94 S21 30 12 3,000 3,000 3,000