1. Give two different measures that are generally not relevant for decision making

2.

Lyve Co. produces two product lines. Prices/costs per unit follow. Beta Delta

Selling price $60 $45

Direct material $16 $12

Direct labor ($20/hour) $15 $10

Variable overhead $12 $8

Demand for Beta is 237 units and Delta is 343 units

If Lyve Company has only 176 labor hours available, how many units of Beta should be manufactured? Round your final answer to the nearest whole unit.