Required Information [The following information applies to the questions displayed below.) Conroy Company manufactures two products-8100 and A200. The company provided the following information with respect to these products: Estimated customer demand (in units) Selling price per unit Variable expenses per unit 100 A200 $ 2,800 $1,200 700 2,000 $2,100 $1,200 The company has four manufacturing departments-Fabrication, Molding, Machining, and Assemble & Pack. The capacity available in each department (in hours) and the demands that one unit of each of the company's products makes on those departments is as follows: Fabrication Holding Machining Assemble & Pack 100 (hours per unit) 1 A200 thours per unit) 2 Capacity (in hours) 4,000 2 2 ,000 2 D 3 5,000 4,500 The company is trying to decide what product mix will maximize profits. Given that its fixed costs will not change regardless of the chosen mix, the company plans to identify the product mix that maximizes its total contribution margin. Click here to download the Excel template, which you will use to answer the questions that follow. Click here for a brief tutorial on SOLVER in Excel Click here for a a brief tutorial on Charts in Excel 2. Refer to the "Requirements 1-3" tab in your Excel spreadsheet. Assume the company focuses solely on producing A200 a. Which department would be its constraint? (Hint: Create formulas in cells K7 through K10 that calculate A200's maximum output in each department.) b. What is A200's contribution margin per hour of the constraining resource that you identified in requirement 2a? (Hint: Input a formula in cell C11 that translates A200's contribution margin per unit in cell C10 to its contribution margin per hour of the constraining resource.) 2 Contribution Margin Analysis C D Conroy Company H Volume Trade-Off Decisions with More Than One Constraint Departmental Data: Hours Demanded per Unit and Capacity Available 8100 A200 7 Untold Selling price $ 1,2005 2,100 Fabrication Molding 9 Variable expense per un $ 700 5 1.200 Machining 10 Contribution margin per unk $ 500 $ 900 Assemble & Pack 11 Contribution margin per hour 12 13 8100 A200 Total 14 Sale $ $ 15 Variable expenses $ $ Fabrication 16 Contribution margin $ Molding 17 Machining Assemble & Pack 18 19 8100 Hours per Unit A200 Hours per Und Capacity (in thoun 8100 Mas Units A2:00 Max Units 1 2 4,000 2 2 5,000 2 5,000 N 4,500 Departmental Data Used vs. Unused Capacity (in Hours) 8100 A300 Used Unused 4,000 6,000 5,000 4,500