Please answer the following while showing any possible steps:

Service Emphasis The following analysis of selected data is for each of the two services Gates Corporation provides. Service A Service B Per-service data at 10,000 services Sales price Service costs: 526 $22 Fixed Selling and administrative expenses: Variable Fixed 4 In the Gates operation, labor capacity is the company's constraining resource. Each unit of A requires 3 hours of labor, and each unit of B requires 2 hours of labor. Assuming that all services can be sold at a normal price, prepare an analysis showing which of the two services should be provided with any unused productive capacity that Gates might have. Less: Variable cost Contribution margin Labor hours per unit Contribution margin per labor hour OAny unused capacity should be devoted to Service B, which has $1 less contribution margin per labor hour than does Service A. OAny unused capacity should be devoted to Service A, which has $1 more contribution margin per labor hour than does Service A. OAny unused capacity should be devoted to Service B, which has $1 more contribution margin per labor hour than does Service A