Bell Company produces and sells three products (A, B, C). The following data relate to the three products. Management considers labor to be a fixed cost. A B C Demand in units 120 110 100 Selling price per unit 100 120 105 Raw material cost/unit 50 60 60 labor time in minutes/unit 12 17 7 Required: 1. Calculate the contribution per labor minute for each product. 2. Determine the best product mix. Assume there are five employees, and given time for breaks, training, and regular meetings, there are a total of 2,200 minutes available per day