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Throughput Costing and Decision Making with Constraints and Limited Demand : A manufacturing company produces two products, X and Y, using a common bottleneck machine.

Throughput Costing and Decision Making with Constraints and Limited Demand: A manufacturing company produces two products, X and Y, using a common bottleneck machine. The bottleneck machine has a capacity of 1,000 hours per month. Product X requires 2 hours of machine time and sells for $120 with variable costs of $40. Product Y requires 3 hours of machine time and sells for $180 with variable costs of $60. Due to limited demand, the company can sell a maximum of 800 units of each product. Determine which product the company should prioritize to maximize throughput contribution.

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