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,$$,80\mathrm{.}00,$$$,62\mathrm{.}00,$$$,81\mathrm{.}00],[$Variable expenses:,,,,,,$],[$Direct materials,,$24\mathrm{.}00,,18\mathrm{.}00,,9\mathrm{.}00],[$Other variable expenses,,$24\mathrm{.}00,,25\mathrm{.}40,,43\mathrm{.}65],[$Total variable expenses,,$48\mathrm{.}00,,43\mathrm{.}40,,52\mathrm{.}65],[$Contribution margin,$$,32\mathrm{.}00,$$$,18\mathrm{.}60,$$$,28\mathrm{.}35],[$Contribution margin ratio,,$40\%,,30\%,,35]]$

The company estimates that it can sell $800$ ynits of each product per month. The same raw material is used in each product. The material costs $$3$ per pound with a maximum of $5,000$ pounds available each month.

Required:

Calculate the contribution margin per pound of the constraining resource for 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 $5,000$ pounds of materials?