Service Emphasis The following analysis of selected data is for each of the two services Rockville Corporation provides. Service G Service H Per-unit data at 10,000 services Sales price $29 $16 Service costs: Variable 9 7 Fixed 6 4 Selling and administrative expenses: Variable 5 2 Fixed 3 1 In the Rockville's operation, labor capacity is the companys constraining resource. Each unit of G requires 3 hours of labor, and each unit of H requires 1 hours of labor. Assuming that all services can be sold at a normal price, prepare an analysis showing which of the two services should be provided with any unused productive capacity that Rockville might have. Service G H Revenue $Answer $Answer Less: Variable cost Answer Answer Contribution margin $Answer $Answer Labor hours per unit Answer Answer Contribution margin per labor hour $Answer $Answer Any unused capacity should be devoted to Service H, which has $2 less contribution margin per labor hour than does Service G. Any unused capacity should be devoted to Service G, which has $2 more contribution margin per labor hour than does Service H. Any unused capacity should be devoted to Service H, which has $2 more contribution margin per labor hour than does Service G. Check