Figure 25-2
Heft Company Produces a and B with Contribution

question 15

Multiple Choice

Figure 25-2
Heft Company produces A and B with contribution margins per unit of £40 and £30, respectively. Only 500 labour hours and 300 machine hours are available for production.
Time requirements to produce one unit of A and B are as follows: $\begin{array}{cc}&\text { Product A } & \text { Product B } \\\text { Labour hours per unit }&5 & 2 \\\text { Machine hours per unit }&1 & 4\end{array}$
-Refer to Figure 25-2. What is the constraint on machine hours for Heft Company?

• A)1A + 4B \(\le\) 500
• B)5A + 2B \(\le\) 500
• C)1A + 4B \(\le\) 300
• D)40A + 30B \(\le\) 500

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Definitions:

Diaphragm

A muscular partition separating the thorax from the abdomen, playing a major role in breathing.

Pancreas

An organ with vital roles in both the endocrine and digestive systems, secreting insulin and digestive enzymes.

Spleen

An organ located under the ribcage and above the stomach that filters blood, stores red blood cells and platelets, and produces white blood cells.

Gallbladder

A small organ located under the liver, responsible for storing and concentrating bile.