9. X Company sold a product last year that had a $5.00 unit contribution margin. A significant change in the company's production technology has caused a 10% increase in annual fixed costs but a 20% decrease in unit variable costs. Assuming there was no change in the product's $10.00 selling price, what is the company's new contribution margin ratio? A. 60% B. 50% C. 40% D. None of the above are correct