A. 12.00%
B. 20.00%
C. 5.00%
D. 15.00%
✅ The correct answer is option B.
Contribution margin percentage = Contribution margin per unit ÷ selling price × 100
= $1000 ÷ $5000 × 100 = 20.00%
Contribution margin percentage = Contribution margin per unit ÷ selling price × 100
= $1000 ÷ $5000 × 100 = 20.00%