CH 4 KB. Which of the following statements regarding the contribution margin ratio is not true? O The contribution margin ratio is equal to the selling price divided by the contribution margin per unit. O The contribution margin ratio is the amount of each sales dollar that goes toward covering fixed costs and generating a profit. O The contribution margin ratio is useful when companies that sell a variety of products calculate a break-even point. O The contribution margin ratio is equal to the contribution margin per unit divided by the selling price