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 aproduction bottleneck. Total fixed costs are $85,000 for the company as a whole. In addition, the following information is available about the three products:

Product Decisions Under Bottlenecked Opemtions 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 procas includes an autoclave operation, which is a prasurized heat treatment. The autoclave Is a production bottleneck. Total fixed costs are $05,000 for the company as a whole. In addition, the following information Is available about the three products: Large Medium Small Unit selling price $184 $160 $100 Unit variable cost 130 120 36 Unit oontributlon margin $ 54 $ 40 $ 24- Autoclave hours per unit 3 2 1 D Total prooess hours per unit 5 4- 2 Budgeted units of production 3,000 3,000 3,000 a. Determine the oontributjon margin by glass type and the total company income from operations for the budgeted units of production. La rge Med ium Small Total eeeeee e: e: e: e: eeeeeeeeee i: E :1 i: Less: Fixed costs E Income from operations C b. Prepare an analysis showing which product is the most protable per bottleneck hour. Large Medium Small Contribution margin $| $l is: Autoclave hours per unIt l:l Unit oontributlon margin per production bottleneck hour $| $| s