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1. Gemini sells the following four products. The demands for the products are un

ID: 454090 • Letter: 1

Question

1. Gemini sells the following four products. The demands for the products are unlimited. Price and manufacturing cost data follow. All products require a simulation. Currently, only 1,000 hours of simulation time are available.

Product

Delta

Epsilon

Phi

Sigma

Selling price per unit

$ 2,000

$ 2,400

$3,400

$1,000

Standard cost per unit:

Variable

   $ 950

$ 1,800

$2,200

$620

Fixed

          850

             200

           600

         100

           Total

$1,800

$2,000

      $2,800

       $720

Contribution margin ratio

0.525

0.250

0.353

0.380

Gross profit ratio

0.100

0.167

0.176

0.280

   Simulation time needed

   per unit of product

3 hrs

2 hrs

3 hrs

1 hr

Gemini should produce which product first? Why? Show your work.

2

Use the same information given in #1. Assume that Gemini has made the correct decision in determining the order of production (which one first, second, etc). Gemini is now making Epsilon, but it needs more simulation time to satisfy the demand. An outside company, ExSimul could provide additional simulation time to Gemini. What is the maximum price that Gemini is willing to pay to ExSimul for each hour of simulation time? Show your work.

Product

Delta

Epsilon

Phi

Sigma

Selling price per unit

$ 2,000

$ 2,400

$3,400

$1,000

Standard cost per unit:

Variable

   $ 950

$ 1,800

$2,200

$620

Fixed

          850

             200

           600

         100

           Total

$1,800

$2,000

      $2,800

       $720

Contribution margin ratio

0.525

0.250

0.353

0.380

Gross profit ratio

0.100

0.167

0.176

0.280

   Simulation time needed

   per unit of product

3 hrs

2 hrs

3 hrs

1 hr

Explanation / Answer

Product

Delta

Epsilon

Phi

Sigma

Selling price per unit

$2,000

2400

3400

$1,000

Standard cost per unit:

Variable

950

1800

$2,200

620

Fixed

850

200

600

100

Total

1800

$2,000

2800

720

Contribution margin ratio

0.525

0.250

0.353

0.380

Gross profit ratio

0.100

0.167

0.176

0.280

   Simulation time / unit

3

2

3

1

Gross profit

$200

$400

$600

$280

Gross profit per simulation hour

$67

$200

$200

$280

The order of products for production will be decided based on the gross profit per simulation hour.

According to this metric, the order of products would be Sigma, Epsilon, Phi and Delta.

2. Breakeven cost of simulation per hour for Epsilon is $ 200 per hour . So Gemini will be willing to pay a maximum price of $ 200 per hour to ExSimul.

Product

Delta

Epsilon

Phi

Sigma

Selling price per unit

$2,000

2400

3400

$1,000

Standard cost per unit:

Variable

950

1800

$2,200

620

Fixed

850

200

600

100

Total

1800

$2,000

2800

720

Contribution margin ratio

0.525

0.250

0.353

0.380

Gross profit ratio

0.100

0.167

0.176

0.280

   Simulation time / unit

3

2

3

1

Gross profit

$200

$400

$600

$280

Gross profit per simulation hour

$67

$200

$200

$280