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

Product

A B C

Selling price $ $90\mathrm{.}00$ $ $57\mathrm{.}00$ $ $80\mathrm{.}00$

Variable expenses:

Direct materials $28\mathrm{.}8018\mathrm{.}008\mathrm{.}00$

Other variable expenses $28\mathrm{.}8021\mathrm{.}9048\mathrm{.}00$

Total variable expenses $57\mathrm{.}6039\mathrm{.}9056\mathrm{.}00$

Contribution margin $ $32\mathrm{.}40$ $ $17\mathrm{.}10$ $ $24\mathrm{.}00$

Contribution margin ratio $36\%30\%30\%$

The company estimates that it can sell $900$ units of each product per month. The same raw material is used in each product. The material costs $$4$ 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.

$2.$ 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?