Question: Athens Co . makes three products in a single facility. These products have the following unit product costs: Product A Product B Product C Direct

Athens Co. makes three products in a single facility. These products have the following unit product costs:
Product A Product B Product C
Direct material $40.00 $35.00 $38.00
Direct labor 21.0018.5017.50
Variable manufacturing overhead 5.507.0011.00
Fixed manufacturing overhead 35.0036.0031.00
Unit cost $101.50 $96.50 $97.50
Additional data concerning these products are listed below:
Product A Product B Product C
Mixing minutes per unit 5.53.55.0
Selling price per unit $135.00 $122.00128.00
Variable selling cost per unit $9.50 $7.00 $8.75
Monthly demand in units 2,4004,9004,200
The mixing machines are potentially the constraint in the production facility. A total of 39,000 minutes are available per month on these machines.
Direct labor is a variable cost in this company.
Required:
How many minutes of mixing machine time would be required to satisfy demand for all three products?
What is the contribution margin per minute individually for Products A, B, and C?

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