Green Thumb Garden Center (GTGC) operates home garden centers across British Columbia. In addition, they have a central production facility that produces flower hanging baskets, citrus tree planters, and mini vegetable gardens. During production each product uses two constrained resources: soil and direct labour. The central production facility is currently operating at capacity. Relevant information is below. Flower Hanging Citrus Tree Mini Vegetable Baskets Planters Gardens Selling price $45 $40 560 Variable cost: Direct labour 10 5 15 Direct materials' 4 2 Overhead 8 4 12 Fixed cost: Allocated overhead $600,000 $156,000 $384,000 Units produced (2022) 100,000 52,000 32,000 Constraint information: Annual demand 100,000 60,000 45,000 Direct labour per unit 0.50 hours 0.25 hours 0.75 hours Soil per unit 2.00 kgs 1.50 kgs 2.50 kgs `Includes the cost of soil and other direct materials The fixed overhead rate per direct labour hour is $12 3Total available direct labour is 95,000 labour hours and total available soil is 374,000 kgs Required: 1. Calculate the contribution margin for each product, and in total, for 2022. (6 marks) 2. Given the information above, determine the production plan that maximizes contribution. Provide the maximized contribution resulting from this plan. Show your work for full marks and include all answer and sensitivity reports. (10 marks)3. Do you believe GTGC maximized contribution in 2022? Explain (4 marks) GTGC is evaluating two growth opportunities for next year. The first option is to purchase 50,000 kgs of soil from C-Soil Inc, a reputable soil supplier, for $105,000. C-Soil will guarantee the price for the next year but GTGC will be required to purchase the full volume of 50,000 kgs. The other option is hiring 10 seasonal workers at a fixed contract rate of $10,000 per worker, this would increase available direct labour hours by 6,400 hours. These projects are not mutually exclusive; therefore, it is possible to implement both opportunities. Which growth opportunities would you recommend? Why? Show your work for full marks and include all answer and sensitivity reports