Harmon Company produces two skateboard models, Basic and Premier. The machine$$s capacity

is $1,200$ hours per year. Harmon can sell up to $1,600$ units of Basic and $900$ units of Premier per

year. Financial information for the company is listed below:

Basic Premier

Selling price per unit $$100$ $$195$

Variable cost per unit $$60$ $$125$

Units of product per $1$ machine hour $2$ units $1$ unit

$$ Determine the contribution margin per machine hour for each skateboard model.

$$ How many units of each model should the company produce to maximize profit? How much

total contribution margin $($total dollar amount$)$ will this sales mix produce each month?

$$ Complete the incremental analysis using an Excel worksheet to show the most profitable

solution.