Surf Company can sell all of the two surfboard models it produces, but it has only 400 direct labor hours available. The Glide model requires 2 direct labor hours per unit. The Ultra model requires 4 direct labor hours per unit. Contribution margin per unit is $200 for Glide and $300 for Uitra. Direct labor hours available Glide model - Direct labor hours per unit Ultra model - Direct labor hours per unit 400 2 4 Glide model - Contribution margin per unit $200 Ultra model - Contribution margin per unit $300 Required: (a) Compute the contribution margin per direct labor hour for each product. (Use cells A2 to E10 from the given information to complete this question.) (b) Determine the best sales mix and the resulting contribution margin. (Use cells A2 to E10 from the given information to complete this question.)