A. 20.00%
B. 10.00%
C. 22.00%
D. 16.00%
✅ The correct answer is option A.
Contribution margin percentage = Contribution margin per unit÷ Selling price × 100
= $40 ÷ $200 × 100 = 20.00%.
Contribution margin percentage = Contribution margin per unit÷ Selling price × 100
= $40 ÷ $200 × 100 = 20.00%.