The following are the selling price, variable costs, and contribution margin for one unit of each of Banner Company's three products: A. B, and C: Product B Selling price $130.00 $140.00 $140.00 Variable costs: Direct materials 64.50 44.00 84.80 Direct labour 15.00 30.00 12.00 Variable manufacturing overhead 5.00 10.00 4.00 Total variable cost 84.50 Contribution margin Contribution margin ratio $45.58 35% 84.00 100.80 $56.00 $ 39.20 40% 28% Due to a strike in the plant of one of its competitors, demand for the company's products far exceeds its capacity to produce. Management is trying to determine which product(s) to concentrate on next week in filling its backlog of orders. The direct labour rate is $6 per hour, and only 3,170 hours of labour time are available each week.