Answer:
C.
Explanation:
Contibution margin means the selling price minus the variable cost incurred on the product. Is the ability of the firm to cover its variable cost with the revenue.
Contribution margin = Sales revenues - Variable expenses
Sales revenue per unit = $94,600 / 4,300 units
Sales revenue per unit = $22
Variable expenses per unit = $47,300 / 4,300 units
Variable expenses per unit = $11
Contribution margin (4,900 units) =Sales revenues (4,900 units) - Variable expenses (4,900 units)
Contribution margin (4,900 units) = ($22 * 4,900 units) - ($11* 4,900 units)
Contribution margin (4,900 units) = $107,800 - $53,900
Contribution margin (4,900 units) = $53,900
