Benoit company produces three products, a, b, and c. data concerning the three products follow (per unit): product a b c selling price $ 115 $ 95 $ 105 variable expenses: direct materials 34.50 28.50 7.35 other variable expenses 34.50 42.75 66.15 total variable expenses 69.00 71.25 73.50 contribution margin $ 46.00 $ 23.75 $ 31.50 contribution margin ratio 40 % 25 % 30 % demand for the company’s products is very strong, with far more orders each month than the company can produce with the available raw materials. the same material is used in each product. the material costs $4 per pound with a maximum of 4,400 pounds available each month. compute contribution margin per pound of materials used.