Hello Francisca,
For 44.1 what you did is absolutely right. You can do that because Fruit Yoghurt is the product that maximizes the profit per Mh. You could've used the actual machine hours that each product consumes throughout its whole production process, meaning:
For 44.1 what you did is absolutely right. You can do that because Fruit Yoghurt is the product that maximizes the profit per Mh. You could've used the actual machine hours that each product consumes throughout its whole production process, meaning:
- Milk -> 1Mh
- Natural yoghurt -> 5Mh (3Mh from itself and 2Mh that you need to produce the milk used)
- Fruit yoghurt -> 7Mh (2Mh from itself and 5Mh from the 1 unit of natural yoghurt used)
By finding then the cost per unit of each of the products produced and knowing each contribution margin, you would find that fruit yoghurt ranked 1st amongst the 3 products. Since external demand is 50.000, you would try to meet its demand. But 200.000Mh / 7Mh = 28 571 units, which is the same number you found.
For 44.2, I just don't agree with the last 5000 you mention - in this exercise, we're departing from the situation initially described in the table, therefore the company will remove the units of natural yoghurt that are being used in external demand only. Therefore, production of fruit yoghurt will not change. I do not agree with the value presented in the solutions (-4250), I think it should be -500 instead.
Good study!
For 44.2, I just don't agree with the last 5000 you mention - in this exercise, we're departing from the situation initially described in the table, therefore the company will remove the units of natural yoghurt that are being used in external demand only. Therefore, production of fruit yoghurt will not change. I do not agree with the value presented in the solutions (-4250), I think it should be -500 instead.
Good study!