Barclay manufactures three types of stained glass window, cleverly named Products A, B, and C. Information about these products follows:

	Product A		Product B		Product C
Sales price	$	35	$	45	$	75
Variable costs per unit		17		21		32
Fixed costs per unit		5		5		5
Required number of labor hours		0.5		0.8		1.25

Barclay currently is limited to 16,000 labor hours per month.

Requirement 1:

Determine contribution margin per direct labor hour.(Round your answers to 2 decimal place. Omit the "$" sign in your response.)

Contribution Margin per Direct Labor Hour:
Product A	$		CM per DL hour
Product B	$		CM per DL hour
Product C	$		CM per DL hour

Requirement 2:

Which company has the highest contribution margin per direct labor hour?