2. (15 pts.) Schumann Company manufactures two products: Hats and Caps. The following information is available: Hats Selling price per unit $21 Variable cost per unit $12 Caps $13 S9 Labor hours per unit Total fixed costs are $52,000 per year. Labor hour capacity is limited to 15,000 hours per year. A) Which product has the highest contribution margin per unit? B) Given the labor hour limitation, which product should be produced and what will net income be