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	$	240			$	360			$	320
Variable expenses:
Direct materials		24				72				32
Other variable expenses		120				108				176
Total variable expenses		144				180				208
Contribution margin	$	96			$	180			$	112
Contribution margin ratio		40	%			50	%			35	%

The same raw material is used in all three products. Barlow Company has only 4,400 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 suppliers plant. Management is trying to decide which product(s) to concentrate on next week in filling its backlog of orders. The material costs $8 per pound.

Required:

1.	Compute the amount of contribution margin that