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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.

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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 1,300 direct labor hours avaltable. She must determine the best sales mix given her limited hours. Information about the desks and chairs follows. Required: Determine the best sales mix and the contribution margin the business will earn at that soles mix. (Round per unit amounts to 2 decimal places.) \begin{tabular}{|c|c|c|c|c|c|} \hline & \multicolumn{2}{|c|}{ Desks } & \multicolumn{2}{|c|}{ Chairs } & \\ \hline Contribution margin per unit & $ & 936.25 & $ & 349.50 & \\ \hline Direct labor hours per unit & & 7 & & 6 & \\ \hline \multirow[t]{2}{*}{ Contribution margin per direct labor hour } & $ & 133.75 & $ & 58.25 & \\ \hline & \multicolumn{2}{|c|}{ Desks } & \multicolumn{2}{|c|}{ Chairs } & Total \\ \hline Maximum number. of units to be sold & & 160 & & 44. & \\ \hline Hours required to produce maximum units & & 1,120 & & 264 & 1,384 \\ \hline \multicolumn{6}{|c|}{ The company does not have enough hours to fill maximum demand. } \\ \hline \multicolumn{6}{|l|}{ For most profitable sales mix } \\ \hline & \multicolumn{2}{|c|}{ Desks } & \multicolumn{2}{|c|}{ Chairs } & Total \\ \hline Hours dedicated to the production of each product & & 1,120 & & & 1,300 \\ \hline \multicolumn{6}{|l|}{} \\ \hline Units produced for most profitable sales mix & & 160.00 & & & \\ \hline Contribution margin per unit & $ & 936.25 & $ & 349.50 & \\ \hline Total contribution margin & $ & 149,800 & $ & 0 & \\ \hline \end{tabular}

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