Sensational Soft Drinks makes three products: iced tea, soda, and lemonade. The following data are available:

	Iced Tea	Soda	Lemonade
Sales Price Per Unit	$.90	$.60	$.50
Variable Cost Per Unit	.30	.15	.10
Contribution Margin Per Unit	$.60	$.45	$.40

Sensational is experiencing a bottleneck in one of it's processes that affects each product as follows:

Bottleneck process hours per unit:

Iced Tea - 3

Soda - 3

Lemonade - 4

(a) Using a theory of constraints (TOC) approach, rank the products in terms of profitability?

(b) What price for lemonade would equate its profitability (contribution margin per bottleneck hour) to that of soda?