Gannett Glass Company manufactures three types of safety plate glass: large, medium, and small. All three products have high demand. Thus, Gannett Glass is able to sell all the safety glass that it can make. The production process includes an autoclave operation, which is a pressurized heat treatment. The autoclave is a production bottleneck. Total fixed costs are $550,000. In addition, the following information is available about the three products:

a. Determine the contribution margin by glass type and the total company income from operations for the budgeted units of production.
b. Prepare an analysis showing which product is the most profitable per bottleneckhour.

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Medium $180 100 Small Unit selling price Unit variable cost Unit contribution margin Large $240 126 $114 $120 68 52 80 Large Medium ma Autoclave hours per unit Total process hours per unit Budgeted units of production 20 2,500 10 16 2,500 12 2,500