In applying the high-low method, what is the unit variable cost? A) $2.16 B) $1.88 C) $2.40 D) Cannot be determined from the information given. Contribution margin. A) is always the same as gross profit margin. B) excludes variable selling costs from its calculation. C) is calculated by subtracting total manufacturing costs per unit from sales revenue per unit. D) equals sales revenue minus variable cost. If a company had a contribution margin of $750,000 and a contribution margin n 40%, total variable costs must have been A) $1, 125,000. B) $450,000. C) $1, 875,000. D) $300,000. Sales are $500,000 and variable costs arc $300,000. What is the contribution ratio? A) 67% B) 40% C) 60% D) Cannot be determined because amounts are not expressed per unit. The break-even point is where A) total sales equal total variable costs. B) contribution margin equals total fixed costs. C) total variable costs equal total fixed costs. D) total sales equal total fixed costs