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

Product

A B C

Selling price $ $160$ $ $270$ $ $210$

Variable expenses:

Direct materials $168024$

Other variable expenses $10890144$

Total variable expenses $124170168$

Contribution margin $ $36$ $ $100$ $ $42$

Contribution margin ratio $23\%37\%20\%$

The same raw material is used in all three products. Barlow Company has only $5,700$ pounds of raw material on hand and will not be able to obtain any more of it for several weeks due to a strike in its supplier$$s plant. Management is trying to decide which product$($s$)$ to concentrate on next week in filling its backlog of orders. The material costs $$8$ per pound.