the effort and share the overall task. All the facts and figures about the company's operations are supplied below. Sprinkler Corporation produces plastic garden sprinklers. The company is prep for 2015. The first step is to plan for the first quarter of that coming year. Spri collected the following information from the managers. 1. Sales: Sales for November 2014 Sales for December 2014 Expected sales for January 2015 Expected sales for February 2015 Expected sales for March 2015 Expected sales for April 2015 Expected sales for May 2015 Selling price per unit 112,500 units 102,100 units 113,000 units 112,500 units 116,000 units 125,000 units 137,500 units $12 Sprinkler likes to keep 10% of next month's unit sales in ending inventory. All sales ar credit. 85% of the accounts receivable are collected in the month of sale and 15% of th accounts receivable are collected in the month after sale. Accounts receivable on Dece 31, 2014, totaled $183,780. 2. Direct Materials: 2 pounds of direct materials is needed to produce one unit. Sprinkler likes to keep 5% of materials needed for the next month's production in its ending Inventory. Raw materials hand on December 31, 2014, totaled 11,295 pounds. Mars Company manufactures and sells three products. Relevant per unit data concerning each product are given below. Product A B C Selling price $9$12515 Variable costs and expenses $3 $ 10 $12 Machine hours to produce 2 1 2 Instructions Compute the contribution margin per unit of limited resource (machine hours) for each product (b) Assuming 3.000 additional machine hours are available, which product should be manufactured? Prepare an analysis showing the total contribution margin if the additional hours are (1) divided equally among the products, and (2) allocated entirely to the product identified in (b) above