please complete E25-15 and all requirements in excel. thanks!

Learning Objective 3 E25-15 Making product mix decisions Tread Mile produces two types of exercise treadmills: regular and deluxe. The exercise craze is such that Tread Mile could use all its available machine hours to produce either model. The two models are processed through the same production departments. Data for both models are as follows: 2. CM per MHt, Regular $393 Per Unit Deluxe Regular $ 570 $ 1,040 90 190 92 Sales Price Costs Direct Materials Direct Labor Variable Manufacturing Overhead Fixed Manufacturing Overhead Variable Operating Expenses Total Costs Operating Income *allocated on the basis of machine hours 300 78 276 126 115 889 $ 151 40 67 479 $ 91 1 Requirements 1. What is the constraint? 2. Which model should Tread Mile produce? (Hint: Use the allocation of fixed manufacturing overhead to determine the proportion of machine hours used by each product.) 3. If Tread Mile should produce both models, compute the mix that will maximize operating income. CHAPTER 25