Refer to the Pennington Products information below.

Pennington Products has two product lines: R-100 and R-200. Revenue and cost information for each of the product lines are as follows:

R-100R-200

Selling price perunit$45$60

Variable costs perunit$15$26

Traceable fixedexpenses$250000$360 000

Pennington has common fixed expenses of $250 000 per year. Last year, the company produced and sold 30 000 units of R-100 and 20 000 units of R-200.

What is the segment margin ratio of the R-200 product line?

A. 50 per cent

B. 27 per cent

C. 20 per cent

D. 30 per cent