Question

Complete the table below for contribution margin per​ unit, total contribution​ margin, and contribution margin​ ratio:

                                                             A                          B                                   C

Unit of units                                    1400 units          19840 units                2370 units

Sale price per unit                   $     1500                $   300                $         5110

Variable costs per unit                       900                      150                           2555

Calculate                                             _______          _________          __________

Total Contribution margin              ________         _________          __________

Contribution margin ratio               ________         _________          __________

Compute the missing​ information, starting with scenario​ A, then for scenarios B and C. ​(Enter the contribution margin ratio to nearest​ percent, X%.)

	A
Number of units	1,400	units
Sale price per unit	$1,500
Variable costs per unit	900
Calculate:
Contribution margin per unit
Total contribution margin
Contribution margin ratio		%

Answer 1

				A	B	C
	Unit of units		(a)	1400	19840	2370
	Sale price per unit		(b)	1500	300	5110
	Variable costs per unit		©	900	150	2555
	Contribution margin per unit		(d)=(b)-(c)	600	150	2555
	Total Contribution margin		(e)=(a)*(d)	840000	2976000	6055350
	Contribution margin ratio		(f)=(d)/(b)	40.00%	50.00%	50.00%
	Contribution margin per unit=Sales price per unit-variable cost per unit
	Total Contribution margin=Units*Contribution margin per unit
	Contribution margin ratio=(Contribution margin per unit/Sale price per unit)*100