Benolt Company produces three products$-$A$,$ B$,$ and C$.$ Data concerning the three products follow $($per unit$)$:

$\backslash$table$[[,$Product,,,$],[,$A$,$B$,$C$],[$Selling price,$$80\mathrm{.}00,$$$54\mathrm{.}00,$$$80\mathrm{.}00,,,],[$Variable expenses:,$24\mathrm{.}00,18\mathrm{.}00,12\mathrm{.}00,,,],[$Direct materials,$24\mathrm{.}00,25\mathrm{.}20,44\mathrm{.}00,,,],[$Other variable expenses,$48\mathrm{.}00,43\mathrm{.}20,56\mathrm{.}00,,,],[$Total variable expenses,$$32\mathrm{.}00,$$$10\mathrm{.}80,$$$24\mathrm{.}00,,,],[$Contribution margin,$40\%,20\%,30\%,,,]]$

The company estimates that it can sell $850$ units of each product per month. The same raw materlal is used in each product. The material costs $$3$ per pound with a maximum of $7,000$ pounds avallable each month.

Required:

Calculate the contribution margin per pound of the constraining resource for each product.

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

What is the maximum contribution margin that the company can earn per month if it makes optimal use of its $7,000$ pounds of materlals?