This spreadsheet presents, through two examples, the importance of calculating the Contribution Margin based on Production Capacity Restrictions.
 In the first example, we have a factory that produces four products: A, B, C and D. It needs to determine which product should be produced in smaller quantities due to the limitation of production capacity, which is information that cannot be omitted in costing models. The second example is of a company that produces car models with 4 doors and 2 doors and helps to clarify this concept even further.
 Note: The spreadsheets available for download are based on references from blog posts and should be viewed only as supplementary study material. We do not offer support for technical questions regarding the theoretical content of the spreadsheets. This material does not exempt the user from adequate monitoring by a professional in order to obtain greater reliability, both in execution and in calculations.