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References in periodicals archive ?
3: CALCULATING EACH PRODUCT'S CONTRIBUTION PER UNIT OF LIMITING FACTOR A B C D Selling price 44 50 30 70 ([pounds sterling]) Variable 26 28 15 37 costs ([pounds sterling]) Contribution 18 22 15 33 ([pounds sterling]) Limiting 4 5 3 5 factor (kg of material used) Contribution 4.5 4.4 5 6.6 per kg of limiting factor ([pounds sterling]) Ranking 3 4 2 1 4: PRODUCTION PLAN D 3,000 units x 5kg (15,000) 23,000 C 2,600 units x 3kg (7,800) 15,200 A 2,000 units x 4kg (8,000) 7,200 B 7,200/5kg = 1,440 units Common errors at this point include ranking the products on their contributions per unit made, which is fundamentally wrong and devalues the rest of the answer.
It would then have the same contribution per unit of limiting factor, and ranking, as product S.
Common errors here include failing to realise that component XX is comparable with products R, S and T in arriving at a decision and, again, ranking a product on its contribution rather than on its contribution per unit of limiting factor.
The small size of brand X fabric softener sheets, with only 36 per cent of the contribution per unit of the large size, but with 2.9 times the movement of the large size, is able to generate slightly more PC in the same amount of space.
Next we need to look at the contribution per unit earned from the individual products: Economy and Premium both earn a lower contribution than the average.
For example, Economy earns a lower contribution per unit than the average.
You may wish to confirm for yourself that the variable cost of one unit of R is $83 and that its contribution per unit is therefore $130 - $83 = $47.
* Note that we refer to the premium for each kilogram, since the normal cost of a kilogram of material, which we assume remains the same, is already factored intothe contribution per unit.
The key concept here is that the most beneficial production plan will be made when we prioritise production in such a way that the contribution per unit of the scarce resource is maximised.
The incorrect response would be to state that BL501 is the best service to provide at 60 [pounds sterling] contribution per unit; then SJ301 at 48 [pounds sterling] per unit if resources allow; and, lastly, GS365 at 40 [pounds sterling] per unit if there are any hours left.
The two identified savings would reduce fixed costs by 140 [pounds sterling] to 1,260 [pounds sterling] and increase the contribution per unit by 0.25 [pounds sterling] to 2.25 [pounds sterling].
* Break-even sales (units) = fixed costs / contribution per unit
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