4 Barlow Company manufactures three products: A, B and C. The selling price, variable costs and contribution margin for one unit of each product follow 0 Product points A B C Selling price $134.00 $185.00 $180.80 Less: Variable expenses! Direct materials 22.60 73.09 53.86 eBook Direct labour 14.40 14.40 14.40 Other variable expenses 65.40 43.03 72.30 Print Total variable expenses 101.80 130.40 139.40 References Contribution margin $ 32. 20 $ 54.60 $ 40.60 The same raw material is used in all three products and costs $4 per kilogram. Barlow Company has only 9,000 kilograms of material on hand and will not be able to obtain any more material for several weeks due to a strike in its supplier's plant. Management is trying to decide which product(s) to concentrate on next week in filling its backlog of orders. Direct labour costs $20 per hour. Required: 1. Compute the amount of contribution margin that will be obtained per kilogram of material used in each product (Do not round intermediate calculations. Round your answers to 2 decimal places.) A B C Contribution margin per kilogram