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 $151,000 for the company as a whole. In addition, the following information is available about the three products:

	Large		Medium		Small
Unit selling price	$282		$253		$116
Unit variable cost	(222)		(207)		(102)
Unit contribution margin	$ 60		$ 46		$ 14
Autoclave hours per unit	6		4		2
Total process hours per unit	18		12		4
Budgeted units of production	2,800		2,800		2,800

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

	Large	Medium	Small	Total
Units produced	fill in the blank	fill in the blank	fill in the blank
Revenues	$fill in the blank	$fill in the blank	$fill in the blank	$fill in the blank
Variable costs	fill in the blank	fill in the blank	fill in the blank	fill in the blank
Contribution margin	$fill in the blank	$fill in the blank	$fill in the blank	$fill in the blank
Fixed costs				fill in the blank
Operating income				$fill in the blank

b. Prepare an analysis showing which product is the most profitable per bottleneck hour. Round the "Unit contribution margin per production bottleneck hour" amounts to the nearest cent.

	Large	Medium	Small
Contribution margin	$fill in the blank	$fill in the blank	$fill in the blank
Autoclave hours per unit	fill in the blank	fill in the blank	fill in the blank
Unit contribution margin per production bottleneck hour	$fill in the blank	$fill in the blank	$fill in the blank