Weston Enterprises manufactures three different products with limited staff and the per unit data for each is identified below: Product A Product B Product C Selling price $120 $180 $160 Direct materials 54 28 80 Direct labour ($8 per hour) 24 64 32 Other Variable costs 6 16 8 Total variable costs 84 108 120 Contribution margin $36 $72 $40 Contribution margin ratio 30% 40% 25% Instructions a) Calculate the contribution margin per unit of the limited resource for each product. (9 marks) Product A Product B Product C CM per direct labour hour b) Which product should Weston Enterprises prioritize to maximize the company's income? Why? (3 marks) Weston Enterprises should prioritize the production of Product A as it provides for the highest contribution per direct labour hour at $12. The next product would be Product C at the next highest contribution margin per direct labour hour at $10 followed by Product B at $9