Garfield Corporation is considering building a new plant in Canada. It predicts sales at the new plant to be 50,000 units at $5.00/ unit. Below is a listing of estimated expenses. A Canadian firm was contracted to sell the product and will receive a commission of 10% of the sales price. No U.S. home office expenses will be allocated to the new facility. The contribution marqin ratio for Garfield Corporation is A. 172.00%. B. 28.00%. C. 72.00%. D. 38.00%. Southwestern College is planning to hold a fund raising banquet at one of the local country clubs. It has two options for the banquet: OPTION one: Crestview Country Club a. Fixed rental cost of $1,000 b. $12 per person for food OPTION two: Tallgrass Country Club a. Fixed rental cost of $3,000 b. $8.00 per person for food Southwestern College has budgeted $1,800 for administrative and marketing expenses. It plans to hire a band which wil cost another $800. Tickets are expected to be $30 per person. Local business supporters will donate any other items required for the event. A. Option one B. Option two C. Both options provide equal degrees of operating leverage. D. Operating leverage is indeterminable