Shelby Company produces three products: product X, product Y, and product Z. Data concerning the three products follow (per unit):

	Product X		Product Y		Product Z
Selling price	$	80			$	56			$	70
Variable expenses:
Direct materials		24				15				9
Labor and overhead		24				27				40
Total variable expenses		48				42				49
Contribution margin	$	32			$	14			$	21
Contribution margin ratio		40	%			25	%			30	%
There are more orders than the company can produce with the available raw materials. The same material is used in each product. The material costs $3 per pound with a maximum of 5,000 pounds available each month. I must compute the Contribution Margin per pound of material used for each product.