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 Service costs Variable Feed Selling and administrative expenses Variable Fixed In the Rockville's operation, labor capacity is the company's constraining resource. Each unit of requires 3 hours of labor, and each unit of H requires 1 hours of labor. Assuming that all 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 Less: Variable cost Contribution margin Labor hours per unit Contribution margin perlabor hour $ $ Any unused capacity should be devoted to Service H, which has 52 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