Sensational Soft Drinks makes three products: iced tea, soda, and lemonade. The following data are available:

Sensational is experiencing a bottleneck in one of it's processes that affects each product as follows:
Bottleneck process hours per unit:
Iced Tea - 3
Soda - 3
Lemonade - 4
(a) Using a theory of constraints (TOC) approach, rank the products in terms of profitability?
(b) What price for lemonade would equate its profitability (contribution margin per bottleneck hour) to that of soda?

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Iced Tea Lemonade Soda Sales Price Per Unit $.50 $.90 $.60 Variable Cost Per .30 .15 .10 Unit Contribution Margin Per Unit $.60 $.45 $.40