Garcia's, a company that sells fishing nets, provides the following information about its product

Targeted operating income $54,000
Sales price per unit 10.00
Variable cost per unit 1.50
Total fixed costs 120,000

What is the contribution margin ratio? (Round any intermediate calculations and your final answer to two decimal places.)
A) 85.00%
B) 100%
C) 75.00%
D) 15.00%


A .A) Unit contribution margin = Net sales revenue per unit - Variable costs per unit

Net sales revenue per unit $10.00
Less: Variable costs per unit (1.50 )
Unit contribution margin $8.50

Contribution margin ratio = Contribution margin / Net sales revenue

Unit contribution margin $8.50
Divided by net sales revenue per unit 10.00
Contribution margin ratio 85.00%

Business

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