Francois French manufactures cheese, which he normally sells at $20/$kg$,$ on which sales commission of $5\%$ is paid. Plant capacity is $7,500$ kg$/$month$.$ Income tax is levied at $30\%.$

Fixed costs Costs per kg$.$

Plant depreciation $8,000$ Direct materials $4$

Other plant costs $15,000$ Direct labor $2$

Corporate salaries $10,000$ Var. factory O$/$H $3$

Advertising $3,000$

If sales are $5,000$ kgs$,$ which of the following is true?

Multiple Choice

Total contribution margin is $50,000$

A$.$ Ratio of total contribution margin to net income before taxes is $3\mathrm{.}57$

B$.$Taxes payable are $4,200$

C$.$ Operating leverage is $42\%$

D$.$ All of the above