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$[[$Selling price per unit,Recliner,Sofa,Love Seat,$],[$Variable cost per unit,$$1,314,$$$850,1,920,$$$1,360$