Benoit Company produces three productsA, B$,$ and C$.$ Data concerning the three products follow $($per unit$)$: ProductABCSelling price$ $86\mathrm{.}00$$ $66\mathrm{.}00$$ $76\mathrm{.}00$Variable expenses: Direct materials$25\mathrm{.}8018\mathrm{.}009\mathrm{.}00$Other variable expenses$25\mathrm{.}8031\mathrm{.}5044\mathrm{.}20$Total variable expenses$51\mathrm{.}6049\mathrm{.}5053\mathrm{.}20$Contribution margin$ $34\mathrm{.}40$$ $16\mathrm{.}50$$ $22\mathrm{.}80$Contribution margin ratio$40\%25\%30\%$ The company estimates that it can sell $950$ 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 $5,000$ pounds available each month. Required:$1.$ Calculate the contribution margin per pound of the constraining resource for each product$\mathrm{.}2.$ 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 $5,000$ pounds of materials?