Benoit Company produces three productsA, B$,$ and C$.$ Data concerning the three products follow $($per unit$)$: ProductABCSelling price$ $80$$ $56$$ $70$Variable expenses: Direct materials$24159$Other variable expenses$242740$Total variable expenses$484249$Contribution margin$ $32$$ $14$$ $21$Contribution margin ratio$40\%25\%30\%$ The company estimates that it can sell $800$ 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?