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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

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

$180

$250

$254

Variable expenses:
Direct materials 24 78 24
Other variable expenses

84

88

134

Total variable Expense 108 166 158
Contribution margin

$72

$84

$96

Contribution margin ratio 40% 33.6% 37.8%

The same raw material is used in all three products. Barlow Company has only 6,000 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 $4 per pound.

Requirement 1:

Compute the amount of contribution margin that will be obtained per pound of material used in each product. (Round your answers to 2 decimal places. Omit the "$" sign in your response.)


A B C
Contribution margin $ $ $

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