Flying Dоg, LLC is а smаll cоmpаny that prоduces parachutes for dogs. The company has three production departments: Assembly, Testing, and Shipping. Flying Dog is currently producing 6,100 parachutes per year. Information for each production department is given below. Assembly Department Testing Department Shipping Department Annual capacity 7,200 units 6,100 units 8,000 units Annual production 6,100 units 6,100 units 6,100 units Each parachute sells for $540. Each parachute requires cloth for the canopy and thread for the suspension lines. Cloth costs $130 per parachute. Thread costs $40 per parachute. Flying Dog aspires to follow the Theory of Constraints management philosophy. Flying Dog is considering an annual software license that would cost $155,000 and increase capacity in the Testing Department by 400 units a year. Based on the Theory of Constraints, should Flying Dog pursue the annual software license?
Mаking the best use оf а cоnstrаined resоurce decision JaxCo makes heavy-duty life jackets popular with white-water rafting tour groups. Information regarding their three most popular life jackets is as follows: Per Unit The Seal Jacket The Walrus Jacket The Otter Jacket Selling Price $140 $100 $110 Costs Direct materials 4 8 6 Direct labor 12 20 16 Variable Manufacturing Overhead 6 6 4 Fixed Manufacturing Overhead 2 8 4 Administrative costs (all fixed) 3 4 2 Variable marketing costs 1 2 2 Total Costs 28 48 34 Operating Income 112 52 76 Minutes of sewing machine time per unit 6 6 4 JaxCo's life-jackets are so popular that they cannot produce enough life-jackets to meet the demand. Time available on the sewing machines limits JaxCo's ability to produce. Given the constraint of sewing-machine time, which life-jacket should the company focus on producing first?
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