Final answer:
To find the contribution margin per unit of the constrained resource for Product B, we divide the unit contribution margin of $6 by the labor time of 2 minutes, resulting in a value of $3 per minute.
Step-by-step explanation:
The student has asked how to calculate the contribution margin per unit for a constrained resource for Product B manufactured by Roberto, Inc., given that labor time is the constrained resource, and both products have a contribution margin ratio of 40%. To determine this, we first calculate the contribution margin per minute of labor for Product B. This is done by dividing the contribution margin per unit by the number of minutes of labor required to produce one unit of Product B.
In this case, the contribution margin per unit for Product B is $6, and it takes 2 minutes of labor to produce one unit. Therefore, the contribution margin per minute of labor for Product B is:
Contribution Margin per Minute = Contribution Margin per Unit / Labor Time per Unit
= $6 / 2 minutes
= $3 per minute