Booklet 8 Profit Maximisation Solutions.xlsx - Ex3.22

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Profit Maximisation - Exercise 3.22 Unnamed: 1 Unnamed: 2 Unnamed: 3 SOLUTION
(a) Jumpers Pashminas Total
Units demanded 2500 6000
Labour hours per unit 2 1
Total labour hours required 5000 6000 11000
Labour hours available 10000
Shortage of labour hours 1000
(b) The limiting factor is Labour Hours
(c) Contribution per unit 20 12
Labour hours per unit 2 1
Contribution per labour hour 10 12
(d) Order of priority first Pashminas
second Jumpers
Reason Pashminas have a higher
contribution per labour hour,
which is the limiting factor.
The demand for Pashminas must
therefore be met if possible.
(e) Labour hours available for production 4000 6000 10000
(f) Contribution per labour hour 10 12
(From (c) above)
Total contribution 40000 72000 112000
(g) Total fixed costs 40000
Profit 72000
(h) Scarves and rugs made 2000 6000