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Per Unit Deluxe Toothbrush Standard Toothbrush Sales price $ 90 $ 52 Variable costs 24 16 $ 66 $ 36 Contribution margin Contribution margin ratio

Per Unit Deluxe Toothbrush Standard Toothbrush Sales price $ 90 $ 52 Variable costs 24 16 $ 66 $ 36 Contribution margin Contribution margin ratio 73.3% 69.2% Brun, located in Port St. Lucie, Florida, produces two lines of electric toothbrushes deluxe and standard. Because Brun can sell all the toothbrushes it can produce, the owners are expanding the plant. They are deciding which product line to emphasize. To make this decision, they assemble the following data (Click the icon to view the data) After expansion, the factory will have a production capacity of 4,300 machine hours per month. The plant can manufacture either 45 standard electric toothbrushes or 24 deluxe electric toothbrushes per machine hour Read the requirements Requirement 1. Identify the constraining factor for Brun Brun's constraint is Requirement 2. Prepare a product mix analysis to show which product line to emphasize Contribution margin par Deluxe Standard Toothbrushes Toothbrushes Requirement 2. Prepare a product mix analysis to show which product line to emphasize. Contribution margin per Decision: Deluxe Standard Toothbrushes Toothbrushes

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