Rachel wants to use her knitting skills to make a little extra money so she can enjoy a theatre weekend with her besties. She's got the pattern down for a hat, scarf, and mittens, but she realizes that her available time is limited. She should be able to sell as many of any item as she can make, but she wants to make sure she's making the best use of her time. Cost and time information are provided here. Time in minutes Cost of yarn per unit Selling price per unit Scarf 30 Mittens 40 20 $ 4.00 $6.00 $ 4.00 15.00 15.00 15.00 Hat Required: Provide input into cells shaded in yellow in this template. Input the required mathematical formulas or functions with cell references to the Problem area or work area as indicated. Calculate the contribution margin per unit of the scarce resource for each item. Contribution margin per unit of scarce resource Hat The highest CM is Scarf Mittens Which item should Rachel focus on in order to maximize her profitability and resources?