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Answer (C) is correct . A-1’s throughput contribution margin per unit of the scarce resource (the internal binding constraint) is $150 ($150 UCM ÷ 1 machining hour). A-2’s throughput contribution margin per unit of the scarce resource is $100 ($300 UCM ÷ 3?machine hours). Consequently, Tocon should produce as much A-1 as it can sell (45?units). If Tocon adds 90 machine hours to increase the capacity of Operation 1 to 270 hours (180 + 90), it cannot produce additional units of A-1 because the external binding constraint has not been relaxed. However, it can produce additional units of A-2. Given that the UCM per machine hour of A-2 is $100 and that the cost is $80 per hour, adding capacity to Operation 1 is profitable. Thus, Tocon should use 45 machine hours to produce 45 units of A-1. The remaining 225 machine hours (270 – 45) should be used to produce 75?units (225 ÷ 3 hours) of A-2. The latter amount is within the external binding constraint.

Answer (A) is incorrect because Tocon can sell only 45 units of A-1.
Answer (B) is incorrect because Tocon can produce only 75 units of A-2 if it produces 45 units of the more profitable A-1.
Answer (D) is incorrect because Tocon should produce as much of A-1 as it can sell.