Executive Services, Inc. has two business segments: Commercial and Residential. The following data have been provided for the year ending December 31, 20xXx Service Revenue Variable Costs Commercial $7,500 3,600 Residential $9,300 5,400 The company incurred $2,400 as fixed costs. What is the contribution margin ratio for the company? OA. 53.57% OB. 46.43% OC. 52% D. 32.14%