Brinn,
located
in
Port
St.
Lucie,
Florida,
produces
two
lines
of
electric
toothbrushes:
deluxe
and standard.
Because
Brinn
can
sell
all
the
toothbrushes
it
can
produce,
the
owners
are
expanding
the
plant.
They
are
deciding
which
product
line
to
emphasize.
To
make
this
decision,
they
assemble
the
following
data:
B
(Click
the
icon
to
view
the
data.)
After
expansion,
the
factory
will
have
a
production
capacity
of
4,100
machine
hours
per
month.
The
plant
can
manufacture
either
50
standard
electric
toothbrushes
or
35
deluxe
electric
toothbrushes
per
machine
hour.
Read
the
requirements.
Requirement
1.
Identify
the
constraining
factor
for
Brinn.
Brinn's
constraint
is
machine
hours
.
Requirement
2.
Prepare
a
product
mix
analysis
to
show
which
product
line
to
emphasize.
Deluxe
Standard
Toothbrushes
Toothbrushes
Contribution
margin
per
toothbrush
66
38
Toothbrushes
produced
each
hour
35
50
$
2310
§
1,900
Contribution
margin
per
machine
hour
Decision:
Emphasize
the
Brinn
deluxe
electric
toothbrush
y
