Outdoor Luggage, Inc., makes high-end hard-sided luggage for sports equipment. Data concerning three of the companys most popular models appear below.

	Ski Guard			Golf Guard			Fishing Guard
Selling price per unit	$	320		$	320		$	275
Variable cost per unit	$	110		$	130		$	95
Plastic injection molding machine processing time required to produce one unit	13 minutes			10 minutes			2 minutes
Pounds of plastic pellets per unit	12 pounds			7 pounds			14 pounds

Required:

1. If we assume that the total time available on the plastic injection molding machine is the constraint in the production process, how much contribution margin per minute of the constrained resource is earned by each product?

2. Which product offers the most profitable use of the plastic injection molding machine?

3. If we assume that a severe shortage of plastic pellets has required the company to cut back its production so much that its new constraint has become the total available pounds of plastic pellets, how much contribution margin per pound of the constrained resource is earned by each product?

4. Which product offers the most profitable use of the plastic pellets?

If we assume that the total time available on the plastic injection molding machine is the constraint in the production process, how much contribution margin per minute of the constrained resource is earned by each product? (Round your final answers to 2 decimal places.) Ski Guard Fishing Guard per minute Golf Guard Contribution margin per minute of the constrained resource per minute per minute Which product offers the most profitable use of the plastic injection molding machine? OFishing Guard Oski Guard Golf Guard If we assume that a severe shortage of plastic pellets has required the company to cut back its production so much that its new constraint has become the total available pounds of plastic pellets, how much contribution margin per pound of the constrained resource is earned by each product? (Round your final answers to 2 decimal places.) Ski Guard Golf Guard Fishing Guard Contribution margin per pound of the constrained resource per pound per pound per pound Required 1 Required 2 Required 3Required 4 Required 5 Which product offers the most profitable use of the plastic pellets? OFishing Guard OGolf Guard Oski Guard Required 3 Required 5 > Required1 Required 2 Required 3 Required 4 Required 5 Which product has the largest contribution margin per unit? OFishing Guard OGolf Guarc Oski Guard