Question 14 (5 points) The following data is available for the products that a company manufactures: Product A Product B Sales price $120 $140 Costs: Direct material 50 40 Direct labour 27 18 Variable manufacturing overhead 16 10 Fixed manufacturing overhead 8 5 Material required 2.3 meters 3.0 meters Direct labour hours required 1.5 hours 1.0 hours Machine hours required 0.8 hours 0.5 hours The demand for each product exceeds the capacity of machine hours available to produce them. Required: 1. Compute the amount of contribution margin (profitability index) for Product B given the indicated constraint. (3 marks) 2. If the company has the indicated constraint, what are two ways they can increase capacity at the bottleneck? (2 marks)