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

	Product
	A				B				C
Selling price	$	80			$	56			$	70
Variable expenses:
Direct materials		24				15				9
Other variable expenses		24				27				40
Total variable expenses		48				42				49
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. (Round your answers to 2 decimal places.)

	Product A	Product B	Product C
Contribution margin per pound of the constraining resource

2. Which orders would you advise the company to accept first, those for A, B, or C? Which orders second? Third?

Product A
Product B
Product C

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?