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

Product

A B C

Selling price $ $88\mathrm{.}00$ $ $72\mathrm{.}00$ $ $78\mathrm{.}00$

Variable expenses:

Direct materials $26\mathrm{.}4018\mathrm{.}009\mathrm{.}00$

Other variable expenses $26\mathrm{.}4036\mathrm{.}0045\mathrm{.}60$

Total variable expenses $52\mathrm{.}8054\mathrm{.}0054\mathrm{.}60$

Contribution margin $ $35\mathrm{.}20$ $ $18\mathrm{.}00$ $ $23\mathrm{.}40$

Contribution margin ratio $40\%25\%30\%$

The company estimates it can sell $900$ 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 $6,000$ 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 the company can earn per month if it makes optimal use of its $6,000$ pounds of materials?