Benoit Company produces three products, A, B, and C. Data concerning the three products follow (per unit): A $ 132.00 Product B $ 92.40 Selling price $ 115.50 Less: Variable expenses: Direct materials Other variable expenses 39.60 39.60 24.75 44.55 14.85 66.00 Total variable expenses 79.20 69.30 $ 52.80 $ 23.10 80.85 $ 34.65 Contribution margin CM ratio 40% 25% 30% Demand for the company's products is very strong, with far more orders each month than the company has raw materials available to produce. The same material is used in each product. The material costs $4.95 per kilogram with a maximum of 8,230 kilograms available each month. Required: Calculate the contribution per constrained resource and prioritize the orders for products A, B and C (Round your answers to 2 decimal places.) B C Priority