Brill Products, located in Forest Lake, Minnesota, produces two lines of electric tooth-brushes: Deluxe and Standard. Because Brill can sell all of the toothbrushes it produces, the owners are expanding the plant. They are deciding which product line to emphasize.
To make this decision, they assemble the following data:

After expansion, the factory will have a production capacity of 4,900 machine hours per month. The plant can manufacture either 60 Standard electric toothbrushes or 27 ­Deluxe electric toothbrushes per machine hour.

Requirements
1. Identify the constraining factor for Brill Products.
2. Prepare an analysis to show which product line to emphasize.

Transcribed Image Text:

Per Unit Deluxe Toothbrush $90 25 $65 722% Standard Toothbrush $46 16 $30 65.2% les pricew...acacacdaeaa Variable expenses... Contribution margin...mm Contribution margin ratio