The Sewing Company produces two products that both use the same material. Data for product A and B is as follows: A B Selling price $49.00 $60.00 Variable costs Direct material 15.00 21.75 Direct labour 8.00 4.00 Manufacturing overhead 1.00 2.35 Total variable cost 24.00 28.10 Contribution margin $25.00 $31.90 Fixed manufacturing cost per unit Contribution margin ratio Direct material (metres) required per unit Direct labour hours required per unit $12.00 51% 210 0.4 S11.00 53% 2.9 012 The production manager is planning production activity for this period but there is not enough raw material available for production to satisfy total current demand Required: 1. Present relevant calculations regarding the constraint and make a recommendation to the production manager. (3 marks) 2. State one way that the company can relax this particular constraint i mark)