Portsmouth Company makes upholstered furniture. Its only variable cost is direct materials. The demand for the company's products far exceeds its manufacturing capacity. The bottleneck $($or constraint$)$ in the production process is upholstery labor$-$hours. Information concerning three of Portsmouth's products appears below:

$\backslash$table$[[,$Recliner,Sofa,Love Seat$],[$Selling price per unit,$$1,210,$$$2,020,$$$1,600$