题目翻译:L公司生产桌和椅,由于机器工时的限制,生产桌需要2.5小时,生产椅需要1.5小时,两者的售价和变动成本如下.问,在机器工时的限制下,哪种产品最有营利性

考点: 在限制条件下判断单位盈利  关键词:machine-hour constraints

计算单位机器小时下的贡献毛益

The product with the higher contribution margin per unit of the constrained resource is the most profitable. The contribution margin per machine hour for desks is not higher than it is for tables.
There is enough data to identify the product that is most profitable.
The product with the higher contribution margin per unit of the constrained resource is the most profitable. The contribution margin per machine hour for tables is not higher than it is for desks.
The product with the higher contribution margin per unit of the constrained resource is the most profitable. The contribution margin per unit for desk chairs is $15 and desk chairs require 1.5 machine hours each, so the contribution margin per machine hour for desk chairs is $15 ÷ 1.5, or $10. The contribution margin per unit for tables is $25 and tables require 2.5 machine hours each, so the contribution margin per machine hour for tables is $25 ÷ 2.5, or $10. Therefore, desk chairs and tables are equally profitable, given the machine-hour constraint.