X Y Z Skilled labor 12

Skilled labor 6 9 3 Unskilled labor 8

Unskilled labor 2 4 10
Materials 12 25 14
Other variable costs 3 7 7
Fixed cost 5 10 10
Price 30 55.5 37.5
CM per unit 7 10.5 3.5
Total variable cost 23 45 34

CM per skilled labor 1.166667 1.166667 1.166667

 A B C Total Cutting machine capacity
Selling price 25 30 18 Assembling machine capacity
Sales demand 2,500 3,400 5,100 Time left after B
Material cost 12 13 10
Variable production cost 7 4 3
Time cutting machine 1 1 0.5
Time assembling machine 0.5 1.0 0.5
Fixed cost 42,000
Time cutting machine 2500 3400 2550 8450
Time assembling machine 1250 3400 2550 7200
CM 6 13 5
CM per cutting constraint 6 13 10
Priority of production Third First Second
Quantity produced 0 3400 3200
Profit 44,200 16,000 18,200
machine capacity 5,000 hours the bottle neck factor
ng machine capacity 8,000 hours
1,600
 Total fixed
and variable Price per Number
Quarter Sales Revenue Profit costs guest of guests
1 400,000 - 280,000 680,000 80 5000
2 1,200,000 360,000 840,000 80 15000
3 1,600,000 680,000 920,000 80 20000
4 800,000 40,000 760,000 80 10000
3,200,000

Total number of guests 50,000

Increase in variable costs 0.1
Profit target 1,000,000

Total revenue 4,000,000

Price per guest 80
New variable cost per guests 17.6
Guests to reach the taarget 54,487.18
Total revenue 4,280,000.0
New price per guest 85.6
Variable costs Total variable Total fixed
per guest cost costs
16 80000 600,000
16 240000 600,000
16 320000 600,000
16 160000 600,000
800,000 2,400,000
 October November Total
Sales 200 300 500
Sales revenue 5,000 7,500 12,500
Operating profit 1,000 2,200 3,200
Total fixed and variable costs 4,000 5,300 9,300
Total fixed and variable costs 9,300
Price per unit 25
Variable cost per unit 13
Fixed costs 2800
BEP 233