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,$1,290,2,020,$$$1,330$