Benoit Company produces three products$-$A$,$ B$,$ and C$.$ Data concerning the three products follow $($per unit$)$:Selling priceVariable expenses:Direct materialsOther variable expensesTotal variable expensesContribution margin$ $84\mathrm{.}00$ProductB$ $70\mathrm{.}00$C$ $74\mathrm{.}00$Contribution margin ratio$25\mathrm{.}2025\mathrm{.}2050\mathrm{.}40$$ $33\mathrm{.}6040\%21\mathrm{.}0031\mathrm{.}5052\mathrm{.}50$$ $17\mathrm{.}5025\%9\mathrm{.}0042\mathrm{.}8051\mathrm{.}80$$ $22\mathrm{.}2030\%$The company estimates that it can sell $750$ units of each product per month. The same raw material is used in each product. The material costs $$3$ per pound with a maximum of $5,400$ pounds available each month.Required:$1.$ 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.$)2.$ Which orders would you advise the company to accept first, those for A$,$ B$,$ or C$?$ Which orders second? Third?$3.$ What is the maximum contribution margin that the company can earn per month if it makes optimal use of its $5,400$ pounds of materials?