Selling Price $200 Variable Expenses: Direct Material 28 Other expenses 112 Total Variable Expenses_$140 Contribution Margin $60 CM Ratio 30% Product B Selling Price $300 Variable Expenses Direct Material 70 Other expenses 110 Total Variable Expenses $180 Contribution Margin $120 CM Ratio 40% Product Selling Price $260 Variable Expenses: Direct Material 35 Other expenses 160 Total Variable Expenses_$195 Contribution Margin $65 CM Ratio 25% The same raw material is used in all three products. Barlow Company has only 4 700 pounds of raw material on hand and will not be able to obtain any more of it for several weeks due to a strike in its supplier's plant. Management is trying to decide which product(s) to concentrate on next week in filling its backlog of orders. The material costs $7 per pound. 1. What is the CM per the Constrained Resource? Product A 567 Product B 245 Product C 157 2. What product should be recommended to be manufactured first