A. 17.00%
B. 14.00%
C. 4.00%
D. 25.00%
✅ The correct answer is option C.
Contribution margin percentage = Contribution margin per unit÷ Selling price × 100
Contribution margin percentage = Contribution margin per unit÷ Selling price × 100
= $800 ÷ $20000 × 100 = 4.00%.