Duffy Corporation, a merchandising company, reported the following results for year 2014: Number of units sold 5,000 units Selling price per unit $200 per unit Unit cost of goods sold $120 per unit Variable selling expense per unit $18 per unit Total fixed selling expense $28,000 Variable administrative expense per unit $15 per unit Total fixed administrative expense $120,000 What is the contribution margin for Duffy Corporation in year 2014? A. $765,000 B. $235,000 C. $400,000 D. $835,000
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