en the units are based on the limiting factor analysis (1,400) are higher than those at the alternative production levels (1,330). The limiting factor analysis has resulted in profits being maximized.
In this example only two products were considered. A similar approach can be applied to any number of products, by simply calculating the contribution per limiting factor for each product, ranking the products in order, and producing up to the maximum sales projection until the units of limiting factor are fully utilized.