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Data table Per Unit Deluxe Standard Toothbrush Toothbrush Sales price $ 90 $ 48 24 17 Variable costs $ 66 $ 31 Contribution margin Contribution margin ratio 73.3% 64.6% Britt, located in Port St. Lucie, Florida, produces two lines of electric toothbrushes: deluxe and standard. Because Britt can sell all the toothbrushes it can produce, the owners are expanding the plant. They are deciding which product line to emphasize. To make this decision, they assemble the following data: (Click the icon to view the data.) After expansion, the factory will have a production capacity of 4,800 machine hours per month. The plant can manufacture either 58 standard electric toothbrushes or 40 deluxe electric toothbrushes per machine hour. Read the requirements. Requirement 1. Identify the constraining factor for Britt. Britt's constraint is Requirement 2. Prepare a product mix analysis to show which product line to emphasize. Deluxe Standard Toothbrushes Toothbrushes Contribution margin per Decision: Requirement 1. Identify the constraining factor for Britt. Britt's constraint is Requirement 2. Pri is to show Delux direct materials Toothbrus labor hours machine hours Contribution margir.. Requirement 2. Prepare a product mix analysis to show which product line to emphasize. Deluxe Standard Toothbrushes Toothbrushes Contribution margin per toothbrush Fixed cost per toothbrush Sales price per toothbrush Toothbrushes produced each hour Variable cost per toothbrush Requirement 2. Prepare a product mix analysis to show which product line to emphasize. Deluxe Standard Toothbrushes Toothbrushes Contribution margin per Decision: Emphasize the Britt deluxe electric toothbrush Emphasize the Britt standard electric toothbrush