A. 33.34%
B. 43.34%
C. 23.00%
D. 25.00%
✅ The correct answer is option A.
Contribution margin = Fixed cost ÷ Breakeven revenue × 100
= $15000 ÷ $45000 × 100 = 33.34%.
Contribution margin = Fixed cost ÷ Breakeven revenue × 100
= $15000 ÷ $45000 × 100 = 33.34%.