5. Apple recently reported sales revenues of $800,000, a total contribution margin of $300,000, and fixed costs of $180,000. If sales volume amounted to 10,000 units, the company's variable cost per unit must have been: A. $12 B. $32. C. $50. D. $92 6. JT Productions makes and sells only one product. The unit contribution margin is $6 and the break-even point in unit sales is 24,000. The company's fixed costs are: A $4,000. B. $14,400. C. $40,000 D. $144,000. 7. The contribution-margin ratio is: A. the difference between the selling price and the variable cost per unit. B. fixed cost per unit divided by variable cost per unit. C. variable cost per unit divided by the selling price. D. unit contribution margin divided by the selling price