Nygard Glass Company manufactures three types of safety plate glass: mirror, laminated, and regular. All three products have high demand. Thus, Nygard 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 constraint. Total fixed costs for the period are expected to be $90,000. In addition, the following information is available for the three products:

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

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Mirror Laminated Regular Unit selling price Unit variable cost Unit contribution margin Autoclave hours per unit Total process hours per unit Budgeted units ot production $75 560 (55) $90 $10 4 $18 20 10,000 10,000 10,000