Family Furniture manufactures two products: Chairs and Sofas. The following data are available: Chairs Sofas Sales price $500 $700 Variable costs $370 $385 The company can manufacture two chairs per machine hour or one sofa per machine hour. The company's production capacity is 8,300 machine hours per month. What is the contribution margin ratio for Chairs? O A. 26% O B. 17.4% O C. 45% O D. 35.14%