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Psari's, a company that sells fishing nets, provides the following information about its product: Targeted operating income $54,000 Sales price per unit 8.00 Variable cost per unit 3.00 Total fixed costs 120,000 What is the contribution margin ratio? (Round any intermediate calculations and your final answer to two decimal places.) O A. 37.5% O B. 62.5% O C. 100% O D. 187.5%Khawam Company, which sells tents, has provided the following information: Sales price per unit $15 1|ul'ariatile cost per unit 13 Fixed costs per month $12,300 What are the required sales in units for l'lawam to break even? {Round your answer up to the nearest 1.I.rho|e unit.) C} A. dill] units C} E. 221 units C} C. 235 units C} D. 935 units Clir'k tn eplprt unllr answer Whirlwind Fan Company manufactures ceiling fans and uses an activity based costing system. Each ceiling fan has 2i] separate parts. The direct material cost is $?.ll, and each ceiling tan requires 2 hours of machine time to manufacture. Additional information is as follows: P redete n'nined yerhear Actirrrityr Allocation Base Allocation Rate Materials handling Number of parts $0.05 Machining Machine hours T2 Assembling Number of parts i135 Packaging Number of nished units 2.2 What is the cost of materials handling per ceiling fan? [Round any intermediate calculations and your nal answer In two decimal nieces 'Iu g c; A. $2.20 0 a. $4.40 0 C. $120 0 D. $1.00