Onion Company sells several products Information of average revenue and costs is as follows: $25.00 Selling price per unit Variable costs per unit Direct material Direct manufacturing labot Manufacturing overhead Selling costs Annual fixed costs S6 00 $1.70 $0.40 $300 596,000 The company sells 12,000 units at the end of the year it direct labor and direct material costs increase by $1.00 each, contribution margin O A increases by $24,000 OB. increases by $12,000 C. decreases by $12,000 OD. decreases by $24,000 The following information pertains to the January operating budget for Murphy Corporation, a retailer Budgeted sales are $205,000 for January Collections of sales are 40% in the month of sale and 60% the next month Cost of goods sold averages 66% of sales Merchandise purchases total $152,000 in January Marketing costs are $3,500 each month Distribution costs are $5,700 each month Administrative costs are $10,300 each month For January, budgeted gross margin is O A $69.700 OB. $53,000 OC $135,300 OD. $82,000