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	$	310		$	330		$	275
Variable cost per unit	$	150		$	130		$	85
Plastic injection molding machine processing time required to produce one unit	8 minutes			15 minutes			5 minutes
Pounds of plastic pellets per unit	7 pounds			9 pounds			10 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?

	Ski Guard		Golf Guard		Fishing Guard
Contribution margin per minute of the constrained resource		per minute		per minute		per minute

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?

	Ski Guard		Golf Guard		Fishing Guard
Contribution margin per pound of the constrained resource		per pound		per pound		per pound