# 5) (3 Marks) There are only so many hours to a day and GPB Manufacturers Ltd has a limited number of labour force hours available to work on projects. The company is analyzing how to best allocate their labour force. Organize the below projects from best to worst use of our limited resource. Total Sales Total Variable Costs* Contribution Margin # of Labour Force Hours Project A $25,000 $10,000 $15,000 500 Project B $50,000 $40,000 $10,000 250 Project C Project D $100,000 $65,000 $35,000 $75,000 $30,500 $44,500 1,450 PAGE 2,000 * Variable costs is comprised of the labour rate for the employees and other variable costs used on the project (such as DM and Variable Mfg O/H).

\#5) (3 Marks) There are only so many hours to a day and GPB Manufacturers Ltd has a limited number of labour force hours available to work on projects. The company is analyzing how to best allocate their labour force. Organize the below projects from best to worst use of our limited resource. * Variable costs is comprised of the labour rate for the employees and other variable costs used on the project (such as DM and Variable MfgO/H ). \#5) (3 Marks) There are only so many hours to a day and GPB Manufacturers Ltd has a limited number of labour force hours available to work on projects. The company is analyzing how to best allocate their labour force. Organize the below projects from best to worst use of our limited resource. * Variable costs is comprised of the labour rate for the employees and other variable costs used on the project (such as DM and Variable MfgO/H )