In Attempting to Improve Profitability When Faced with a Bottleneck

Multiple Choice

In attempting to improve profitability when faced with a bottleneck related to hours that is involved in the production of two or more products, which of the following is most important for management to consider?

A) Contribution margin per unit for each product
B) Time required for each different product passing through the bottleneck
C) Selling price or sales revenue generated by each product produced through the bottleneck
D) Contribution margin per bottleneck hour for each product