Portsmouth Company makes upholstered furniture. Its only varlable 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 p$$lice per unit,$$1,390,$$$1,835,$$$1,510$