Sensational Soft Drinks makes three products: iced tea, soda, and lemonade. The following data are available: 
Sensational is experiencing a bottleneck in one of its processes that affects each product as follows: 
a) Using a theory of constraints TOC) approach, rank the products in terms of profitability.
b) What price for lemonade would equate its profitability contribution margin per bottleneck hour) to that of soda?
Definitions:
Foreign Currency Transactions
Financial transactions involving the exchange of one country's currency for another's, impacting businesses and investors who operate internationally.
Exchange Rate
The price at which one currency can be exchanged for another.
Noncontrolling Shareholders
Shareholders who own a minority of a company's shares and thus have limited influence on corporate decisions.
Minority Interest
The share of ownership in a subsidiary company that is not owned or controlled by the parent corporation.
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