Barlow company manufactures three products: a, b, and
c. the selling price, variable costs, and contribution margin for one unit of each product follow: product a b c selling price $ 240 $ 320 $ 300 variable expenses: direct materials 18 72 27 other variable expenses 174 152 228 total variable expenses 192 224 255 contribution margin $ 48 $ 96 $ 45 contribution margin ratio 20 % 30 % 15 % the same raw material is used in all three products. barlow company has only 4,900 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 $9 per pound.