Youngstown Glass Company manufactures three types of safety plate glass: large, medium, and small. All three products have high demand. Thus, Youngstown Glass is able to sell all the safety glass that it can make. The production process includes an autoclave operation, which is a pressurized heat treatment. The autoclave is a production bottleneck. Total fixed costs are $$85,000$ for the company as a whole. In addition, the following information is available about the three products:

Line Item Description Large Medium Small

Unit selling price $$184$ $$160$ $$100$

Unit variable cost $(130)(120)(76)$

Unit contribution margin $ $54$ $ $40$ $ $24$

Autoclave hours per unit $321$

Total process hours per unit $542$

Budgeted units of production $3,0003,0003,000$

a$.$ Determine the contribution margin by glass type and the total company operating income for the budgeted units of production.

Line Item Description Large Medium Small Total

Units produced fill in the blank $1$

fill in the blank $2$

fill in the blank $3$

Revenues $fill in the blank $4$

$fill in the blank $5$

$fill in the blank $6$

$fill in the blank $7$

Variable costs fill in the blank $8$

fill in the blank $9$

fill in the blank $10$

fill in the blank $11$

Contribution margin $fill in the blank $12$

$fill in the blank $13$

$fill in the blank $14$

$fill in the blank $15$

Fixed costs fill in the blank $16$

Operating income $fill in the blank $17$

b$.$ Prepare an analysis showing which product is the most profitable per bottleneck hour.

Line Item Description Large Medium Small

Contribution margin $fill in the blank $18$

$fill in the blank $19$

$fill in the blank $20$

Autoclave hours per unit fill in the blank $21$

fill in the blank $22$

fill in the blank $23$

Unit contribution margin per production bottleneck hour $fill in the blank $24$

$fill in the blank $25$

$fill in the blank $26$