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Metallica Co 18 mins
Metallica Co is an engineering company that manufactures a number of products, using a team of highly
skilled workers and a variety of different metals. A supplier has informed Metallica Co that the amount of M1,
one of the materials used in production, will be limited for the next three-month period.
The only items manufactured using M1 and their production costs and selling prices (where applicable).
* Material M1 is expected to be limited in supply during the next three months. These costs are based on M1
continuing to be available at a price of $20 per square metre. The price of M2 is $10 per square metre.
1.Calculate the contribution per unit for each product.
A.P4 $100, P6 $70
B.P4 $50, P6 $70
C.P4 $70, P6 $100
D.P4 $70, P6 $50 (2 marks)
2.Metallica Co carried out some market research which suggested that a change should be made to the selling price of both Product P4 and P6. As a result, the new contribution per unit for P4 is $85 and for P6 it is $95.
Which of the following answers is correct?
A.The contribution per limiting factor of P4 and P6 is $85 and $47.50 respectively, therefore P4 should be produced first.
B.The contribution per limiting factor of P4 and P6 is $113.33 and $190 respectively, therefore P6 should be produced first.
C.The contribution per limiting factor of P4 and P6 is $85 and $47.50 respectively, therefore P6 should be produced first.
D.The contribution per limiting factor of P4 and P6 is $113.33 and $190 respectively, therefore P4 should be produced first.
