Kelchner Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range.

Sales $(3,000$ units$)$

Variable expenses

Contribution margin

Fixed expenses

Net operating income

$\backslash$table$[[$$$,\backslash$table$[[180,000],[108,000]]],[,\backslash$table$[[72,000],[62,400]]],[$$$,9,600]]$

The contribution margin ratio is closest to:

A$)67\%$

B$)40\%$

C$)33\%$

D$)60\%$f