A B C 1 Per Unit 2 Deluxe Regular 3 Sale price $ 1,050 $ 570 4 Less expenses: 5 Direct materials 350 160 6 Direct labor 92 192 7 Variable manufacturing overhead 180 90 8 Fixed manufacturing overhead* 68 34 9 Variable operating expenses 109 61 10 Total expenses 799 $ 537 11 Operating income $ 251 $ 33 *Allocated on the basis of machine hoursPrepare the product mix analysis. All Treads Product Mix Analysis Deluxe Regular AllTreads should produce the product with the contribution margin per unit of the constraint. times as much overhead cost is allocated to each Deluxe model as to each Regular model. In other words, it takes times as many machine hours to produce a Deluxe model.For each unit of the Deluxe model produced per machine hour to operating (contributing income), AllTreads can units of the Regular model per machine hour to operating produce (contributing income). Therefore, AllTreads should produce