| SHELBY.XLS | Shelby Shelving Company | ||||||
| Model S | Model LX | Gross profit | 0.00 | ||||
| Production per month | 0 | 0 | Fixed cost | 385,000.00 | |||
| Variable profit contribution | $260 | $245 | Net profit | ($385,000.00) | |||
| Selling price | 1800 | 2100 | |||||
| Direct materials | 1000 | 1200 | |||||
| Direct labor | 175 | 210 | |||||
| Variable overhead | 365 | 445 | |||||
| Variable profit contribution | 260 | 245 | |||||
| Total | Total | ||||||
| нннннннн Usage per unit | Used | Constraint | Available | ||||
| Model S assembly | 1 | 0 | 0 | 1900 | |||
| Model LX assembly | 0 | 1 | 0 | 1400 | |||
| Stamping (hours) | 0.3 | 0.3 | 0 | 800 | |||
| Forming (hours) | 0.25 | 0.5 | 0 | 800 | |||