Complete the table below for contribution margin per unit, total contribution margin and contribution margin ratio.
Contribution margin ratio = Contribution margin / Net sales revenue
Total contribution margin = Net sales revenue - Variable costs
Alpha = (2,460 × $21) - (2,460 × $10) = $51,660 - $24,600 =$27,060
Beta = (12,800 × $78) - (12,800 × $32) =$998,400 - $409,600 =$588,800
Contribution margin ratio = Contribution margin per unit/Sales price per unit
Alpha = ($11/$21) × 100 =52.38%
Beta = ($46/$78) × 100 = 58.97%
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