$ 60 $ 90 S BD 8 16 Vests Direct materials Direct labour Variable MOH Total variable cost Contribution margin per unit Demand (in units) 3 38 $ 22 1,2501 141 32 8 54 $ 36 850 60 $20 980 There has been a large spike in demand and orders now exceed capacity Management is trying to determine which product(s) to concentrate on to maximize contribution marghi. Labour is the constrained input. Labour costs are $16/hour and only 3,001 labour hours are available. 1. Calculate the contribution margin relevant to making this decision. Vertical Horizontal Direct Labour paid per unit $ 8.00 $ 32.00 Direct Labour rate per hour Direct Labour needed per unit Contribution margin per direct labour hour Square $ 16.00 Rank the products in priority order Numhor 1 2001 he bed to support the demand tested and best musime contribution margin? med hes ben copied from question 2. When doing your calculations remember the products may not be in the same order as abc 1.00 2.00 3.00 3,001 Dend for each product much labour is needed to satisfy demand? Totaltabour house Labour houes used Labour hours remaining after satisfying demand Was there enough labour to fully sattsy demand? How many unibs were produced? What is the total contribution margin for the units produces? 2 being the product that should be completed flest and number 3 being the 2 3. How should the 3,001 hours be allocated to support the demand listed and best madimize contribution margin? Please note your ranking has been copied from question 2. When doing your calculations remember the products may na 1.00 2.00 3.00 3,001 Unit Demand for each product How much labour is needed to satisfy demand? Total Labour hours available Labour hours used Labour hours remaining after satisfying demand Was there enough labour to fully satisy demand? ow many units were produced? hat is the total contribution margin for the units produces