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,$$1,400,$$$1,800,1,500],[$Variable cost per unit,$$800,$$$1,200,$$$1,000$