The managerial accountant at Coffee and Tea Manufacturing manufactures three different types of coffee for consumers to enjoy in the marketplace. The managerial accountant reported the following information about the cases of coffee products Product A, Product B, and Product C: Product C Coffee and Tea Manufacturing Coffee Product Report Product Sale 5175 Direct materials 995 Direct labor (518 per hour) 540 Variable overhead (512 per machine S10 hour Fixed overhead cost Product B $185 $75 0 . $20 SG 95 585 Product A uses 1 machine-hour to produce 1 case of coffee; and, Products B and C use 2 machine hours to produce 1 case of coffee. There are 1,000 available machine hours to produce each product. Calculate the contribution margin per unit, the contribution margin ratio, and the available capacity per machine-hour for each coffee product A, B, and C