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 $ 161.00 $ 230.00 $ 225.00 Less: Variable expenses: Direct materials 31.00 132.00 98.00 Direct labour 17.20 17.20 17.20 Other variable expenses 81.50 34.00 69.75 Total variable expenses 129.70 183.20 184.95 Contribution margin $ 31.30 $ 46.80 $ 40.05 The same raw material is used in all three products and costs $4 per kilogram. Barlow Company has only 13,500 kilograms of material on hand and will not be able to obtain any more material for several weeks due to a strike in its suppliers plant. Management is trying to decide which product(s) to concentrate on next week in filling its backlog of orders. Direct labour costs $29 per hour. According to the above information, what should production's priority be for product order? A. Produce product A first, then product B, then product C. B. Produce product C first, then product A, then product B. C. Produce product C first, then product B, then product A. D. Produce product A first, then product C, then product B. E. Produce product B first, then product C, then product A.