Use the following information to answer the following questions, using the SUMPRODUCT function. Stone...

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Accounting

Use the following information to answer the following questions, using the SUMPRODUCT function.

Stone Age Surfboards is a small manufacturer of two types of popular high-tide surfboards, the Rockwell and the Limestone models. The manufacturing process consists of two departments: fabrication and finishing. The fabrication department has 15 skilled workers, each of whom works 5 hours per day. The finishing department has 5 workers, who also work a 5-hour shift. Each pair of Rockwell surfboards requires 3 labor-hours in the fabrication department and 1.5 labor-hours in finishing. The Limestone model requires 4.5 labor-hours in the fabrication department and 2 labor-hours in finishing. The company operates 6 days a week. It makes a per-unit profit of $60 on the Rockwell model and $75 on the Limestone model. Approximately 4.1 Rockwell models and 8.4 Limestone models are produced per day.

A B C D
1 Stone Age Surfboards
2
3 Data
4 Product
5 Department Rockwell Limestone Limitation (hours)
6 Fabrication 3 4.5 75
7 Finishing 1.5 2 25
8
9 Profit/Unit $60 $75
10
11
12 Model
13 Rockwell Limestone
14 Quantity Produced 4.1 8.4 Hours Used
15 Fabrication
16 Finishing
17
18 Excess Limestone
19 Market Mixture
20
21 Total Profit
22 Profit Contribution

What is the total number of hours used for the finishing operation?

A. 22.95
B. 35.64
C. 42.58
D. 50.10

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