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,$$1,390,$$$1,760,$$$1,480$