P8-57B Product mix decision under constraint (Learning Objective 5) Brann Products, located in Ann Arbor, Michigan, produces two lines of electric tooth- brushes: Deluxe and Standard. Because Brann can sell all the toothbrushes it can pro- duce, the owners are expanding the plant. They are deciding which product line to emphasize. To make this decision, they assemble the following data: Per Unit Deluxe Toothbrush Regular Toothbrush Sales price . $90 $52 Variable expenses...... 17 18 Contribution margin.. $73 $34 Contribution margin ratio. 81.1% 65.4% After expansion, the factory will have a production capacity of 4,000 machine hours per month. The plant can manufacture either 65 Standard electric toothbrushes or 25 De- luxe electric toothbrushes per machine hour. Requirements 1. Identify the constraining factor for Brann Products. 2. Prepare an analysis to show which product line to emphasize