The document contains a table comparing three types of guards - Ski Guard, Golf Guard, and Fishing Guard. It lists information for each type of guard such as selling price per unit, variable cost per unit, contribution margin per unit, required processing time on a plastic injection molding machine, and contribution margin per minute on the constrained resource. The Ski Guard has the highest contribution margin per minute on the constrained resource at $20.00 per minute, suggesting it is the most profitable product to produce.

1. Please fill in blanks
Solution
1a)
1b) Fishing Guard
1c) Ski Guard
2a)
2b). Golf Guard
2c)Ski Guard
3.
ans: Ski Guard
Ski Guard Gold Guard Fishing Guard
Selling Per unit
$Â Â
250.00
$Â Â Â Â Â Â Â
320.00
$Â Â Â Â Â Â Â Â Â Â Â Â
235.00
Variable Cost Per Unit
$Â Â
110.00
$Â Â Â Â Â Â Â
200.00
$Â Â Â Â Â Â Â Â Â Â Â Â
135.00
Contribution margin
per unit
$Â Â
140.00
$Â Â Â Â Â Â Â
120.00
$Â Â Â Â Â Â Â Â Â Â Â Â
100.00
plastic injection
molding machine
processing time
required to produce one
unit (In Mins)
13 11 5
Contribution margin
per unit of the
$Â Â Â Â Â
10.77
$Â Â Â Â Â Â Â Â Â
10.91
$Â Â Â Â Â Â Â Â Â Â Â Â Â Â
20.00

2. constrained resource
(Per minute)