The following additional information is available:

a$.$ The company's plant has a capacity of $130,000$ direct labor$-$hours per year on a single$-$shift basis. The company's present employees and equipment can produce all five products.

b$.$ The direct labor rate of $$16$ per hour is expected to remain unchanged during the coming year.

c$.$ Fixed costs total $$520,000$ per year. Variable overhead costs are $$2$ per direct labor$-$hour.

d$.$ All of the company's nonmanufacturing costs are fixed.

e$.$ The company's finished goods inventory is negligible and can be ignored.

Required:

How many direct labor$-$hours are used to manufacture one unit of each of the company's five products?

How much variable overhead cost is incurred to manufacture one unit of each of the company's five products?

What is the contribution margin per direct labor$-$hour for each of the company's five products?

Assuming direct labor$-$hours is the company's constraining resource, what is the highest total contribution margin that the company can earn if it makes optimal use of its constrained resource?

Identify changes the company could make to enable it to satisfy the customers' demand for all of its products.