#1. Emeka Company has provided the followinginformation:

Sales price per unit $44

Variable cost per unit 18

Fixed costs per month $16,000

Calculate the contribution margin per unit.

A. $26.00

B. $18.00

C. $44.00

D. $62.00

#2. Carrabelle Company has provided the followinginformation:

Sales price per unit $44

Variable cost per unit 12

Fixed costs per month $20,000

Calculate the contribution margin ratio.(Round your answer to two decimalplaces.)

A. 27.27%

B. 72.73%

C. 57.14%

D. 78.57%