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Machine hours are limited and are frequently a problem for this division. The company needs to determine how to allocate these hours in order to maximize their value. To do this, the company needs to calculate the contribution margin per unit of the limited resource, which in this case is machine hours.
Contribution margin is a great way to evaluate products when there is unlimited capacity. However, when you have limited availability of a resource such as machine hours, you need to determine which product will provide the highest contribution margin per unit of the limited resource and give priority to producing that product, assuming of course that there is a market for all you can produce.
If machine hours are not limited, the company would give priority to producing the product with the highest contribution margin, assuming there is a market for all of the units the company would choose to produce. If machine hours are limited, by comparing the contribution margins per machine hour required to produce one unit of product for all product options, the company can select the product that will provide the greatest contribution to fixed costs and the bottom line per limited hour, again assuming there is a market for all of the units the company would be able to produce. If unused machine hours remain after the company produces all it can sell of the product with the highest contribution margin per machine hour , an additional product could be considered.
When there is unlimited capacity, it is appropriate to evaluate products based on their contribution margin. However, when a resource is limited, you need to determine the contribution margin per unit of that limited resource. Therefore, these are reversed.