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L'entreprise Joujou inc. fabrique deux types de jouets en bois: un ensemble de trains et...

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Accounting

L'entreprise Joujou inc. fabrique deux types de jouets en bois: un ensemble de trains et des pantins.
L'ensemble de trains requiert 20.00 $ de MP,0.5h de MOD et 12.50 $ de FGF variables et il se vend 65 $. Le pantin requiert 9,50 $ de MP,2h de MOD et 4,50 $ de FGF variables et il se vend 96 $. La MOD est paye 21,00 $/h et Joujou inc. ne dispose que de 20000 heures de MOD dans une anne, ce qui limite la quantit totale de jouets pouvant tre produits. Le total des cots fixes est de 43600 $. partir de ces informations, quel jouet Joujou inc. devrait-elle privilgier pour sa production et pourquoi?
A. Produire le pantin, car la marge sur cots variables unitaire est de 40 $
B. Produire l'ensemble de trains, car la marge sur cots variables unitaire est de 22 $
C. Produire le pantin, car la marge par heure de main d'oeuvre directe est de 20 $
O D. Produire l'ensemble de trains, car la marge par heure de main d'oeuvre directe est de 44 $

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