Benoit Company produces three products$-$A$,$ B$,$ and C$.$ Data concerning the three products follow $($per unit$)$:

$\backslash$table$[[,$Product$],[,$A$,$B$,$C$,],[$Selling price,$$90\mathrm{.}00,$$$52\mathrm{.}00,$$$80\mathrm{.}00,],[$Variable expenses:,,,,$],[,$ Direct materials,$27\mathrm{.}00,15\mathrm{.}00,12\mathrm{.}00,],[$Other variable expenses,$27\mathrm{.}00,24\mathrm{.}00,40\mathrm{.}00,],[$Total variable expenses,$54\mathrm{.}00,39\mathrm{.}00,52\mathrm{.}00,],[$Contribution margin,$$36\mathrm{.}00,$$$13\mathrm{.}00,$$$28\mathrm{.}00,],[$Contribution margin ratio,,$40\%,25\%,35\%$