4 (5 points) The following data is available for the products that a company manufactures: Sales price Costs: Direct material Direct labour Variable manufacturing overhead Fixed manufacturing overhead Material required Direct labour hours required Machine hours required Product A Product B $120 $140 50 268 27 16 10 2805 40 18 2.3 meters 3.0 meters 1.5 hours 1.0 hours 0.8 hours 0.5 hours The demand for each product exceeds the capacity of labour hours available to produce them. Required: 1. Compute the amount of contribution margin (profitability index) for Product B given the indicated constraint. (3 marks) 2. If the company has the indicated constraint, what are two ways they can increase capacity at the bottleneck? (2 marks) Paragraph B I UA < E