QUESTION 14 United Merchants Company sells 4,000 units at $60 per unit. Variable costs are $45 per unit and fixed costs are $40,000. What is the contribution margin ratio? O A. 40% O 8.75% O C. 10% OD.2596 QUESTION 15 1 Sales are $2,000,000 and the Break Even point is $1,500,000. What is the Margin of Safety (ratio? O. 339 B. 1754 OC 25% O 0.75% QUESTION 16 Businesses that are separated into two or more manageable units in which managers have authority and responsibility for operations are said to be O A decentralized El consolidated OC diversified D.centralized