Tiller Company produces and sells two garden tiller products with the following data for

each product.

Nine Inch Tiller Six Inch Tiller

Demand $($units$)$ per day $145100$

Per unit amounts:

Selling price $$120$ $$105$

Direct materials $$63$ $$60$

Direct labor cost $$12$ $$10$

Direct labor time $15$ min. $10$ min.

Tiller Company employs four workers to manufacture the tiller products. Employees receive time$-$off

equal to one hour for lunch and breaks in the regular eight$-$hour workday and a $40-$hour workweek.

a$.$ Which product is the direct labor constraint at Tiller Company? Show supporting calculations.

b$.$ Calculate the throughput margin per labor minute for each product.

c$.$ Given the labor constraint on production how many units of each product $($i$.$e$.,$ product mix$)$ should

Tiller Co$.$ product to maximize Operating Income? Show calculations to support your answer