The contribution margin ratio is equal to: A Total manufacturing expenses/Sales. B. (Sales Variable expenses)/Sales C. 1-(Gross Margin/Sales). D. 1-(Contribution Margin/Sales). tan Systems reported total sales of $300,000, at a price of $20 and per unit variable expenses of $12, for the sales of their single product. 24. Spar Total Per Unit Sales $300,000$20 Variable expenses 180,000 12 Contribution margin 120,000 S8 Fixed expenses 100,000 Net operating income $20,000 What is the amount of contribution margin if sales volume increases by 30%? A. $19,500 B. $15,000 C. $156,000 D. $120,000 25. Carlton Corporation sells a single product at a selling price of $40 per unit. Variable expenses are $22 per unit and fixed expenses are $82,800. Cariton's break-even point in units is: A. 4,600 units B. 3,764 units C. 5,000 units D. 2,070 units