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i need help with this Product Decisions Under Bottlenecked Operations Youngstown Glass Company manufactures three types of safety plate glass: large, medium, and small. All

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Product Decisions Under Bottlenecked Operations Youngstown Glass Company manufactures three types of safety plate glass: large, medium, and small. All three products have high demand. Thus, Youngstown Glass 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 $133,000 for the company as a whole. In addition, the following information is available about the three products: Large Medium Small Unit selling price $89 $176 $598 Unit variable cost (70) (144) (526) Unit contribution margin $ 19 $ 32 $ 72 Autoclave hours per unit 2 4 6 6 12 12 Total process hours per unit Budgeted units of production 2,400 2,400 2,400 a. Determine the contribution margin by glass type and the total company operating income for the budgeted units of production. Large Medium Small Total Units produced Revenues Variable costs Contribution margin Fixed costs Operating income Autoclave hours per unit 2 4 6 6 12 12 Total process hours per unit Budgeted units of production 2,400 2,400 2,400 a. Determine the contribution margin by glass type and the total company operating income for the budgeted units of production. Large Medium Small Total Units produced Revenues Variable costs Contribution margin Fixed costs Operating income b. Prepare an analysis showing which product is the most profitable per bottleneck hour. Round the "Unit contribution margin per production bottleneck hour" amounts to the nearest cent. Large Medium Small Contribution margin Autoclave hours per unit Unit contribution margin per production bottleneck hour Autoclave hours per unit 2 4 6 6 12 12 Total process hours per unit Budgeted units of production 2,400 2,400 2,400 a. Determine the contribution margin by glass type and the total company operating income for the budgeted units of production. Large Medium Small Total Units produced Revenues Variable costs Contribution margin Fixed costs Operating income b. Prepare an analysis showing which product is the most profitable per bottleneck hour. Round the "Unit contribution margin per production bottleneck hour" amounts to the nearest cent. Large Medium Small Contribution margin Autoclave hours per unit Unit contribution margin per production bottleneck hour Laser Impressions Inc. manufactures color laser printers. Model 120 presently sells for $400 and has a product cost of $320, as follows: Direct materials $230 Direct labor 60 Factory overhead 30 Total $320 It is estimated that the competitive selling price for color laser printers of this type will drop to $380 next year. Laser Impressions has established a target cost to maintain its historical markup percentage on product cost. Engineers have provided the following cost-reduction ideas: 1. Purchase a plastic printer cover with snap-on assembly, rather than with screws. This will reduce the amount of direct labor by 9 minutes per unit. 2. Add an inspection step that will add six minutes per unit of direct labor but reduce the materials cost by $8 per unit. 3. Decrease the cycle time of the injection molding machine from four minutes to three minutes per part. Thirty percent of the direct labor and 42% of the factory overhead are related to running injection molding machines. The direct labor rate is $25 per hour. a. Determine the target cost for Model 120, assuming that the historical markup on product cost and selling price are maintained. Round your final answer to two decimal places. per unit b. Determine the required cost reduction. Enter as a positive number. Round your final answer to two decimal places. per unit c. Evaluate the three engineering improvements together to determine if the required cost reduction (drift) can be achieved. Enter all amounts as positive numbers. Do not round interim calculations but round your final answers to two decimal places. 1. Direct labor reduction per unit

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