6)

Judge Manufacturing has hired you to determine their "contribution margin ratio" for their HR line of baseball bats. You determine the following information about the HR line:

Sales price per unit: $99

Variable cost per unit: $33

Fixed cost per unit: $11

Sales commission per unit: $22

What is the "contribution margin ratio" for the HR line:

a.	.66667
b.	$66
c.	$33
d.	.33333