RAB Consulting specialises in two types of consultancy project.
?? Each type A project requires 20 hours of work from qualified researchers and 8 hours of work from?junior researchers.
?? Each type B project requires 12 hours of work from qualified researchers and 15 hours of work?from junior researchers.?
Researchers are paid on an hourly basis at the following rates.?
Qualified researchers? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $30/hour?
Junior researchers? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$14/hour?
Other data relating to the projects:?
Project type??
? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?A? ? ? ? ? ? ? ? ? ? ? ? ?B??
? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$? ? ? ? ? ? ? ? ? ? ? ? ?$?
Revenue per project? ? ? ? ? ? ? ? ? ? 1,700? ? ? ? ? ? ? ? 1,500?
Direct project expenses? ? ? ? ? ? ? ? ?408? ? ? ? ? ? ? ? ? ? 310?
Administration*? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?280? ? ? ? ? ? ? ? ? ?270
?* Administration costs are attributed to projects using a rate per project hour. Total administration costs?are $28,000 per four-week period.?
During the four-week period ending on 30 June 20X0, owing to holidays and other staffing difficulties the?number of working hours available are:?
Qualified researchers? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?1,344?
Junior researchers? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ??1,120?
An agreement has already been made for 20 type A projects with XYZ group. RAB Consulting must start?and complete these projects in the four-week period ending 30 June 20X0.?
A maximum of 60 type B projects may be undertaken during the four-week period ending 30 June 20X0.?
RAB Consulting is preparing its detailed budget for the four-week period ending 30 June 20X0 and needs?to identify the most profitable use of the resources it has available.?
【論述題】
Calculate the contribution from each type of project.?