Fixed costs: Manufacturing $145,000 19,000 23,000 Variable costs: Manufacturing $118,000 31,000 31,000 During the yoar, the company produced and sold 50,000 units of product at a selling price of $10.89 per unit. There was no beginning inventory of product at the beginning of the year What is the contribution margin ratio for Blaine Corporation (round to 1 decimal)? OA. 66.9% OB, 48.7% . 34,3% OD, 32.6%