Portsmouth Company makes upholstered furniture, Its only varlable cost is direct materlals. 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,$$1,260,$$ $1,720,$$$1\mathrm{.}460$