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To answer this question, we need to determine which product should have priority. Since the same raw materials can be used for either product, the product that is given priority should be the product with the higher contribution margin per pound of raw materials used, assuming there is enough demand to sell all of the product that will be produced. Product X Product Y Selling price per unit $100 $130 Variable costs per unit 80 100 Contribution margin per unit $20 $30 Raw materials used per unit (pounds) 4 10 Contribution margin per pound of raw materials used $ 5 $ 3 The contribution margin per pound of raw materials used is higher for Product X than for Product Y. Therefore, priority should be given to manufacturing Product X. With 1,000 lbs. of raw material, 250 units of Product X can be manufactured (1,000 ÷ 4 lbs. used per unit). Assuming the company can sell 250 units of Product X (which we are not told they can), the company should use the raw materials it has to produce 250 units of Product X.
This production volume is impossible, because it requires more raw materials than the 1,000 pounds that are available.
This answer results from calculating the contribution margin for each product, choosing the product with the highest contribution margin, and then calculating how many of that product can be produced using the 1,000 lbs. of raw materials available. The way to maximize total contribution margin is to produce the product that has the highest contribution margin per unit of the constrained resource. In this case, the constrained resource is raw materials. So the product that should be produced is the product with the highest contribution margin per pound of raw materials used .
The way to maximize total contribution margin is to produce the product that has the highest contribution margin per unit of the constrained resource. In this case, the constrained resource is raw materials. So the product that should be produced is the product with the highest contribution margin per pound of raw materials used. Assuming that demand is great enough to sell all of the production, production should be concentrated on just the one product with the highest contribution margin per pound of raw materials used.