Barlow Company manufactures three products$-$A$,$ B$,$ and C$.$ The selling price, variable costs, and contribution margin for one unit of each product follow:

$\backslash$table$[[,$Product$],[,$A$,$B$,$C$,],[$Selling price,$$150,$$$240,$$$200,],[$expenses:$,,,,],[,$ Direct materials,$12,48,18,],[,$ ther variable expenses,$108,120,152,],[$Total variable expenses,$120,168,170,],[$Contribution margin,$$30,$$$72,$$$30,],[$Contribution margin ratio,,$20\%,30\%,15\%$