A: 53.6

B: 49.3

C: 46.4

D: 25

$3,500,000 Sales Cost of sales: Direct Material Direct labor Variable Overhead Fixed Overhead Gross Profit Selling and General & Admin. Exp. Variable Fixed Operating Income $500,000 250,000 275,000 600,000 1,625,000 $1,875,000 750,000 250,000 1,000,000 $ 875,000 The contribution margin ratio for the current year is: $3,500,000 Sales Cost of sales: Direct Material Direct labor Variable Overhead Fixed Overhead Gross Profit Selling and General & Admin. Exp. Variable Fixed Operating Income $500,000 250,000 275,000 600,000 1,625,000 $1,875,000 750,000 250,000 1,000,000 $ 875,000 The contribution margin ratio for the current year is