If

Intervale

Railway's fixed costs total

$90,000

per month, the variable cost per passenger is

$45,

and tickets sell for

$75,

what is the contribution margin per unit and contribution margin ratio?

A.

$45

per passenger;

60%

B.

$30

per passenger;

60%

C.

$30

per passenger;

40%

D.

$45

per passenger;

40%