Benoit Company produces three products, A, B, and C. Data concerning the three products follow (per unit): Product B $ 55 75 Selling price $ 65 16.50 4.55 Variable expenses: Direct materials Other variable expenses 22.50 22.50 24.75 40.95 Total variable expenses 45.00 41.25 45.50 Contribution margin $30.00 $ 13.75 $ 19.50 Contribution margin ratio 40% 25% 30% Demand for the company's products is very strong, with far more orders each month than the company can produce with the available raw materials. The same material is used in each product. The material costs $3 per pound with a maximum of 5,800 pounds available each month. Required: a. Compute contribution margin per pound of materials used. (Round your intermediate calculations and final answers to 2 decimal places.) Product A Product B Product C Contribution Margin per Pound $ 10.68 $ 6.67 X 34.21 % b. Which orders would you advise the company to accept first, those for A, for B, or for C? Which orders second? Third? Product A Product B Product C Third First Second