Data Table Per Unit i Requirements Deluxe Regular Sales Price 1,050 $ 560 Costs 1. What is the constraint? 2. Which model should Griswold produce? (Hint: Use the allocation of fixed Direct Materials Direct Labor Variable Manufacturing Overhead Fixed Manufacturing Overhead* Variable Operating Expenses 330 90 264 102 119 905 145 $ 90 manufacturing overhead to determine the proportion of machine hours used by each product.) 184 3. If Griswold should produce both models, compute the mix that will maximize operating income 34 71 467 93 Print Done Total Costs Operating Income allocated on the basis of machine hours Griswold should produce the product with the highest contribution margin per unit of the constraint. Now prepare the product mix analysis by starting with the contribution margin per unit. Deluxe Regular treadmill treadmill 560 433 127 1,050 $ Sale price per unit Variable costs per unit Contribution margin per unit 803 247 $ Next, calculate the proportion of machine hours used Fixed overhead I Total overhead Proportion of machine hours used Deluxe Treadmi Regular Treadmill