The following analysis of selected data is for each of the two products Hillman Corporation provides. Product X Product Y Per-unit data @ 10,000 units Sales price..... $51 $30 Product costs: Variable 14 10 Fixed.. 9 6 Selling & administrative expenses: Variable .. 7 4 Fixed .. 5 2 In Hillmans operation, machine hour capacity is the companys constraining resource. Each unit of X requires 4 machine hours, and each unit of Y requires 2 machine hours. Required: Indicate which product Hillman should emphasize (produce first). Explain why, showing necessary computations.