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 $155.00 $220.00 $215.00 Less: Variable expenses: Direct materials 29.00 118.00 88.00 Direct labour 16.60 16.60 16.60 Other variable expenses 77.90 36.00 70 .25 Total variable expenses 123 . 50 170.60 174 . 85 Contribution margin $ 31.50 $ 49.40 $ 40 .15