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The management of Claypole Corporation has provided the following data concernin

ID: 2472626 • Letter: T

Question

The management of Claypole Corporation has provided the following data concerning its two productsH59 and C92:

H59

C92

Selling price

$45.00

$60.00

Unit variable cost

$36.00

$54.00

Monthly demand (units)

1,430

2,680


The constrained resource is a particular machine that is available for 10,100 minutes each month. Each unit of product H59 requires 5 minutes on this machine. Each unit of product C92 requires 3 minutes on this machine.

The company is considering launching a new product that would have a variable cost of $88.00 per unit. It would require 11 minutes of the constrained resource. The absolute minimum acceptable selling price for the new product should be:

89.90

107.80

110

88

H59

C92

Selling price

$45.00

$60.00

Unit variable cost

$36.00

$54.00

Monthly demand (units)

1,430

2,680

Explanation / Answer

H59 C92 Seliing Price 45 60 Variable Cost 36 54 Contribution per unit 9 6 Machine minutes require per unit 5 3 Contribuion per machine minute 1.8 2 preferrence II I So new prodcut price should be Variable Cost+C92 Contribution per minute*minutes require per unit = 88+2*11 = 110 Then minimum price should be 110