Aufgabe Vorschlag A - Aufgabe 1.3 · Abitur Hessen Wirtschaftslehre LK · bilingual Englisch 2021

AiRobotics' new robotic lawnmower

AiRobotics plc is one of the leading robotic lawnmower companies which manufactures robot lawnmowers that help people to enjoy a beautifully trimmed garden in a more efficient and easier way. More than five million families around the world live more easily with the help of AiRobotics' products produced in Indianapolis, Indiana.

With AiRobotics plc competitive product range from the GripSpecial to the PowerAggregate mower series, the company has satisfied families with a neatly trimmed garden for more than 15 years.

AiRobotics plc is just about to develop a new robotic lawnmower which will be produced in a new line of production. Therefore, the management must decide between two investment objects.

1.3 Because of the additional production of the new robotic lawnmower SuperSilent, the total capacity of 32270 hours per year might not be enough anymore. Use the data provided in Material 2 for your calculations.

Material 2: Cost and revenue data

Robotic lawnmowers

A - SuperSilent

B - Crawler

C - PowerBug

D - MassiveAttack

Planned production / sales amount in units

2,500

9,000

6,500

2,500

Sales revenue per unit in USD

1,850

550

1,500

2,450

Variable unit cost in USD

1,300

450

950

1,700

Direct fixed costs in USD

100

75

100

300

Production time per unit in hours

2.0

1.0

1.7

3.1

Total indirect fixed costs of the company in USD

2,900,000

1.3.1

Calculate the bottleneck and the contribution I and II per unit as well as the relative contribution for the planned production. [12 BE]

Product

A (SuperSilent)

B (Crawler)

C (PowerBug)

D (MassiveAttack)

DB I per unit (USD)

DB II per unit (USD)

Relative DB (USD/h)

1.3.2

On the basis of your results in 1.3.1, calculate the company's optimum production program and the operating result after the adjustment. [8 BE]

Optimized sales amount (units)

A (SuperSilent)

B (Crawler)

C (PowerBug)

D (MassiveAttack)

Adjusted quantity

1.3.3

Assess your results of 1.3.1 and 1.3.2 in detail. [6 BE]