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The contratton Corporation The HS calculations and to decimal places) O 0132 O $450 count O co O 500 coupe


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Computation of contribution margin per minute
Particulars UN ZG PW
Selling price per unit $258.00 $363.80 $179.40
Variable cost per unit $168.00 $271.88 $129.44
contribution margin per unit $90.00 $91.92 $49.96
Minutes per unit 5 6.8 3.8
Contribution margin per unit $18.00 $13.52 $13.15

The least profitable product is PW, therefore company is willing to pay $13.15 per minute to acquire constrained resources.

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