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

each product follow:

The same raw material is used in all three products and costs $$4$ per kilogram. Barlow Company has only $15,000$ kilograms of material

on hand and will not be able to obtain any more material 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. Direct labour costs $$32$ per hour.

Required:

Compute the amount of contribution margin that will be obtained per kilogram of material used in each product. $($Do not round

intermediate calculations. Round your answers to $2$ decimal places.$)$

Which orders would you recommend that the company work on next week$-$the orders for product A$,$ product B or product C$?$

Product A

Product B