answer D please.

(For entries with a $0 balance, make sure to enter "0" in the appropriate cell. Round the contribution margin percentage to the nearest whole percent.) Variable Fixed Total Contribution Operating Income Case Revenues Costs Costs Costs Margin Percentage a. $ 2,300 $ 500 $ 400 $ 900 $ 1,400 78 % b. $ 2,500 $ 1,700 $ 400 $ 2,100 $ 400 32 % C. $ 1,100 $ 700 $ 400 $ 1,100 $ 0 36 % d. $ 1,600 $ 400 75 %