Paragraph Styles Question 2 (Total: 26 marks; -3 per error) 1. Demand on the mixing machine: (6 marks) Mixing minutes per unit Monthly demand in units Total minutes required Products 2.70 1,000 2,700 B 3.30 3,000 19,900 c 4.70 3,000 14,100 Total time required for all products: 26,700 minutes 2. Optimal production plan: (15 marks) Selling price per unit Direct materials Direct labour Variable manufacturing overhead Variable selling cost per unit Total variable cost per unit Contribution margin per unit Mixing minutes per unit Contribution margin per minute Rank in term of profitability Optimal production Products A $67.90 $12.10 14.10 2.60 12.50 $31.30 $36.60 12.76 $13.56 B $57.70 $10.30 8.00 2.20 2.20 $22.70 $35.00 3.30 $10.61 2 3,000 C $43.90 $8.50 6.80 1.80 2.50 $19.70 $24.20 4.70 $5.15 3 2,809 1.000 E. 1 Normal 1 YU Body YU H-2 YU H-5 YU Small (1 No Spa Paragraph Styles 3. (5 marks) The company should be willing to pay up to the contribution margin per minute for the