Razor Inc. manufactures industrial components. One of its products used as a subcomponent in auto manufacturing is Fluoro2211. The selling price and cost per unit data for 9,000 units of Fluoro2211 are as follows. Per Unit DataSelling Price $150 Direct Materials  20 Direct Labor  15 Variable Manufacturing Overhead  12 Fixed Manufacturing Overhead  30 Variable Selling  3 Fixed Selling and Administrative  10 Total Costs  90 Operating Margin $60 During the next year, sales of Fluoro2211 are expected to be 10,000 units. All costs will remain the same except for fixed manufacturing overhead, which will increase by 20%, and direct materials, which will increase by 10%. The selling price per unit for next year will be $160. Based on these data, Razor Inc.'s total

contribution margin for next year will be: (CMA adapted)

A. $980,000.
B. $882,000.
C. $1,080,000.
D. $972,000.


Answer: C

Business

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