40. Conduct a contribution margin analysis for LMN Corporation using the following data:

Product	Selling Price ($)	Variable Cost per Unit ($)
Product A	$100	$50
Product B	$150	$70
Product C	$80	$40

Requirements:

• Calculate the contribution margin ratio for each product.
• Determine the contribution margin per unit and total contribution margin for each product.
• Present the analysis in a detailed table format.
• Discuss the significance of contribution margin in pricing and decision-making.