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 360 S 320 Selling price $210 Variable expenses: Direct materials 27 81 36 120 135 Other variable expenses 204 147 216 Total variable expenses 240 Contribution margin 63 144 S 80 40% Contribution margin ratio 30% 25% The same raw material is used in all three products. Barlow Company has only 5,800 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 $9 per pound