please solve following question and show work in steps

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 3. B C Selling price $90.00 $190.00 $110.00 Variable costs: Direct materials 1920.50 150.70 62.60 Direct labour 15.00 9.00 12.00 Variable manufacturing overhead 3 - 00 1 . 30 2 . 40 Total variable cost 53.50 161.50 7?.00 Contribution margin $31.50 5 20.50 5 33 .00 Contribution margin ratio 35% 15% 30% 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 producs} to concentrate on next week in lling its backlog of orders. The direct labour rate is $6 per hour, and only 3.040 hours of labour time are available each week