the directors propose that z should be given up because the contribution from the pr 608711

The cost per unit of three products X,Y and Z of a company are given as follows:

Particulars

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Product X
Rs.

Product Y
Rs.

Product Z
Rs.

Direct material

10

8

9

Direct labour

6

7

6

Variable expenses

4

5

3

Fixed expenses

3

3

2

23

23

20

Profit

9

7

6

Selling price

32

30

26

Number of units

20,000

10,000

16,000

Produced

Production arrangements are such that if one product is given up, the production of the others can be raised by 50%. The directors propose that Z should be given up because the contribution from the product is the lowest. Present suitable analysis of the data indicates whether the proposal should be accepted.

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