A company manufactures three productsA, B, and C. The selling price, variable costs, and contribution margin for one unit of each product follow:

Product A B C Selling price $180 $ 280 $ 240 Variable expenses: Direct materials 24 80 32 Other variable expenses 102 100 148 Total variable expenses 126 180 180 Contribution margin $ 54 $ 100 $ 60 Contribution margin ratio 30 % 35.71% 25 %