Portsmouth Company makes upholstered furniture. Its only variable cost is direct materials. The demand for the company's products far exceeds its manufacturing capacity. The bottleneck $($or constraint$)$ in the production process is upholstery labor$-$hours. Information concerning three of Portsmouth's products appears below:

Recliner Sofa Love Seat

Selling price per unit $ $1,376$ $ $2,115$ $ $1,400$

Variable cost per unit $ $800$ $ $1,400$ $ $950$

Upholstery labor$-$hours per unit $9$ hours $13$ hours $5$ hours