The contribution margin ratio is 50%. If total fixed costs are $21,000, then what is the total cost ($) of producing and selling 55,000 units? The selling price is $5 per unit. O a. 137,500 O b. 254,000 O c. 116,500 O d. 137,500 None of the given answers e. Masirah Company sold 5,000 units of its product resulting in $70,000 of sales revenue, $25,000 of variable costs, and $14,000 of fixed costs. If variable costs decrease by $1 per unit, the new margin of safety in units is: O a. 1,400 units b. None of the given answers C. 5,000 units O d. 3,600 units e. 3,445 units