If the sales price is $100 per unit, the variable cost is $90 per unit, and total fixed costs is $24,000, the contribution margin ratio is: (Hint: CMR (Sales - VC)/Sales) (A) 80% B 60% 40% 10% Question 18 Managers should consider all of the following when deciding whether to accept a special order, except A fixed costs that will not be affected by the order. B available excess capacity. the variable costs associated with the special order. 2 Points