Requirement 1-

DIRECT MATERIALS / LABOR HRS / MACHINE HRS

Requirement 2-

CONTRIBUTION MARGIN PER DIRECT LABOR HRS AVAILABLE

CONTRIBUTION MARGIN PER DIRECT MATERIALS USED

CONTRIBUTION MARGIN PER MACHINE HRS

CONTRIBUTION MARGIN PER UNIT

TOTAL CONTRIBUTION MARGIN AT CAPACITY

THE AGEE STANDARD ELECTRIC TOOTHBRUSHES or THE AGEE DELUE ELECTRIC TOOTHBRUSHES

Per Unit Deluxe Standard Toothbrush Toothbrush 46 19 90 17 73 81.1% 27 58.7% Contribution margin