Parsons Company makes calendars. Information on cost per unit is as follows: Direct materials Direct labor Variable overhead Variable marketing expense $3.60 $2.20 $1.90 $1.40 Fixed marketing expense totaled $23,000 and fixed administrative expense totaled $75,000. The price per calendar is $27 What is the contribution margin ratio? 66.30% 78.52% 71.48% , 33.70%