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,$$180,$$$270,$$$240,],[$Variable expenses:,,,,$],[,$ Direct materials,$192,80,32,],[$Other variable expenses,$90,148,,],[$Total variable expenses,$126,170,180,],[$Contribution margin,$$54,$$$100,$$$60,],[$Contribution margin ratio,,$30\%,37\%,25\%$