Barlow Company manufactures three products-A, B, and C. The selling price, variable costs, and contribution margin for one unit of each product follow: A Product B Selling price Variable expenses: $ 160 $ 270 C $ 210 Direct materials 16 80 24 Other variable expenses 108 90 144 Total variable expenses 124 170 168 Contribution margin $ 36 $ 100 $ 42 23% 37% 20% Contribution margin ratio The same raw material is used in all three products. Barlow Company has only 5,700 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 $8 per pound.