Product Decisions Under Bottlenecked Operations

operation, which is a pressurized heat treatment. The autoclave is a production bottleneck. Total fixed costs are $$235,000$ for the company as a whole. In addition, the following information is available about the three products:

a$.$ Determine the contribution margin by glass type and the total company operating income for the budgeted units of production.

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.