CM per Constrained Resource Brightlight Corporation produces three products. Data concerning the selling prices and unit costs of the three products appear below: Fixed costs are applied to the products on the basis of direct labor hours. Demand for the three products exceeds the company's productive capacity. The tapping machine is the constraint, with only 2,700 minutes of tapping machine time available this week. Calculate the contribution margin per minute for all three products, which product should be emphasized first? Product C Product D Product E Product C \& D Product C&E