Gordy, Inc. produces three products. Data concerning the selling prices and unit costs of the three products appear below:

	Product
	J			K			L
Selling price	$	70		$	50		$	80
Variable costs	$	30		$	20		$	35
Fixed costs		10			7			7
Granding machine time (minutes)		10			5			5

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 grinding machine is the constraint, with only 2,400 minutes of grinding machine time available this week.

Required:
a-1.	Calculate the contribution margin per minute for all three products. (Round your answers to 2 decimal places. Omit the "$" sign in your response.)

	J	K	L
Contribution margin per minute	$	$	$

a-2.

Given the grinding machine constraint, which product should be emphasized?

	Product J
	Product K
	Product L