Tread Mile produces two types of exercise treadmills: regular and deluxe. The exercise craze is such that Tread Mile could use all its available machine hours to produce either model. The two models are processed through the same production departments. Data for both models are as follows:Per Unit Deluxe Regular Sales Price$ 1,040$ 570 Costs: Direct Materials 30090 Direct Labor 78190 Variable Manufacturing Overhead 27692 Fixed Manufacturing Overhead*12040 Variable Operating Expenses 115 67 Total Costs 889479 Operating Income$ 151$ 91*allocated on the basis of machine hoursRequirements1. What is the constraint?2. Which model should Tread Mile produce? (Hint: Use the allocation of fixed manufacturing overhead to determine the proportion of machine hours used by each product.)3. If Tread Mile should produce both models, compute the mix that will maximize operating income.