Top Shelf manufactures various vodka products:

	Wheat Vodka	Corn Vodka	Rye Vodka
Selling price	$60.00	$52.50	$52.50
Raw materials	$15.00	$13.50	$20.63
Direct labour	$12.00	$10.73	$9.00
Variable overhead	$6.00	$5.37	$4.50
Fixed overhead	$1.20	$1.08	$0.90

Each of these products goes through the same manufacturing process. The time for each process for each variety and the total hours available for each process per month are provided in the table below.

Process	Wheat Vodka	Corn Vodka	Rye Vodka
Mixing and base fermentation (1,430 hours available)	0.30	0.25	0.20
Distillation (780 hours available)	0.15	0.15	0.10
Filtration and dilution (1,950 hours available)	0.35	0.35	0.25
Bottling and packaging (650 hours available)	0.10	0.10	0.10

Required:

1. Write a memo which discusses and suggest two possible ways in which the firm could improve the contribution margin in light of the above Solver analysis. Provide financial information to support your recommendations and clearly illustrate how your proposals impact the production mix and the firm's contribution margin. Relevant tables/charts/figures to illustrate the comparative results under each of your options should be provided

Ensure that your answers for the above are discussed and supported by relevant calculations/workings. Your excel file must be supplied (penalties will apply if you do not comply with this requirement).