A cement manufacturer has supplied the following data:   Tons of cement produced and sold 680,000Sales revenue$2,788,000Variable manufacturing expense$1,156,000Fixed manufacturing expense$760,000Variable selling and administrative expense$272,000Fixed selling and administrative expense$294,000Net operating income$306,000The company's contribution margin ratio is closest to:

A. 48.8%
B. 39.0%
C. 11.0%
D. 51.2%


Answer: A

Business

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