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

$\backslash$table$[[,$Product$],[$Selling price,A$,$B$,$C$,],[$Variable expenses:,$$92\mathrm{.}00,$$$66\mathrm{.}00,$$$82\mathrm{.}00,],[$Direct materials,$27\mathrm{.}60,18\mathrm{.}00,12\mathrm{.}00,],[$Other variable expenses,$27\mathrm{.}60,31\mathrm{.}50,45\mathrm{.}40,],[$Total variable expenses,$55\mathrm{.}20,49\mathrm{.}50,57\mathrm{.}40,],[$Contribution margin,$$36\mathrm{.}80,$$$16\mathrm{.}50,$$$24\mathrm{.}60,],[$Contribution margin ratio,$40\%,25\%,30\%,]]$

The company estimates that it can sell $950$ units of each product per month. The same raw material is used in each product. The material costs $$3$ per pound with a maximum of $6,100$ pounds available each month.

Required:

Calculate the contribution margin per pound of the constraining resource for each product. $($Hint: Use the DM cost in the table and the cost of the material per pound to figure out how many pounds are used by each product.$)$

Which orders would you advise the company to accept first, those for A$,$ B$,$ or C$?$ Which orders second? Third?

What is the maximum contribution margin that the company can earn per month if it makes optimal use of its $6,100$ pounds of materials? $($See hint below.$)$

Complete this question by entering your answers in the tabs below.

Required $2$

Required $3$

What is the maximum contribution margin that the company can earn per month if it makes optimal use of its $6,100$ pounds of materials? $($Round your intermediate calculations to $2$ decimal places.$)$

Maximum contribution margin