Problem $44$

Danoly is a company that manufactures $3$ products: Milk, Natural Yoghurt and Fruit Yoghurt. The company is divided in $3$ profit centers, each producing one product. Until now, each division has to satisfy, firstly, the internal demand before it can satisfy the demand from the external market. The selling price for internal or external demand is the same.

Two units of milk are needed to produce one unit of natural yoghurt and one unit of natural yoghurt is needed to produce one unit of fruit yoghurt.Table AMilkNaturalyoghurtFruityoghurtSales$400\mathrm{.}000200\mathrm{.}000350\mathrm{.}000$Direct materialsGross milk$200\mathrm{.}000--$Milk$-100\mathrm{.}000$C$-$Natural yoghurt$--200\mathrm{.}000$CFruit$--20\mathrm{.}000$COther variable costs$150\mathrm{.}000$C$20\mathrm{.}000$C$80\mathrm{.}000$CContributionmargin$50\mathrm{.}000$C$80\mathrm{.}000$C$50\mathrm{.}000$CFixed costs$30\mathrm{.}000$C$20\mathrm{.}000$C$10\mathrm{.}000$CEBT$20\mathrm{.}000$C$60\mathrm{.}000$C$40\mathrm{.}000$C

Other information:

$\backslash$table$[[$Table B$,$Milk,$\backslash$table$[[$Natural$],[$yoghurt$]],\backslash$table$[[$Fruit$],[$yoghurt$]]],[$External Demand $($units$),300\mathrm{.}000,100\mathrm{.}000,50\mathrm{.}000],[$Internal Demand $($units$),100\mathrm{.}000,50\mathrm{.}000,0],[$Installed capacity $($units$),500\mathrm{.}000,50\mathrm{.}000,100\mathrm{.}000],[$Used capacity,$80\%,100\%,50\%$