Classify the following reaction. 
Definitions:
Direct Materials
The raw materials and components that are directly used in the manufacturing of a product and can be directly attributed to that product.
Operating At Capacity
Operating at capacity involves a business running at the maximum output or efficiency level possible with current resources and constraints.
Contribution Margin
Contribution margin is the amount by which sales revenue exceeds variable costs, representing the portion of sales revenue that contributes to covering fixed costs.
Constrained Resource
A limited resource that restricts the company's ability to produce outputs or achieve a certain level of activity.
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