Santana Rey sees that Business Solutions$$s line of computer desks and chairs is popular, and she is finding it hard to keep up with demand. Santana only has $811$ direct labor hours available. She must determine the best sales mix given her limited hours. Information about the desks and chairs follows.

Desks Chairs

Selling price per unit $ $1,045\mathrm{.}00$ $ $272\mathrm{.}00$

Variable costs per unit $520\mathrm{.}00110\mathrm{.}00$

Contribution margin per unit $ $525\mathrm{.}00$ $ $162\mathrm{.}00$

Direct labor hours per unit $4$ hours $3$ hours

Maximum demand per quarter $178$ desks $46$ chairs

Required:

Determine the best sales mix and the contribution margin the business will earn at that sales mix. $($Round per unit amounts to $2$ decimal places.$)$