The data related for Baghdad Company are as follows (in totals): Direct material $12000 Direct labor $9000 Variable overhead $6000 Fixed manufacturing overhead $1200 Fixed selling expenses $1000 Variable selling expenses $4500 Fixed administrative expenses $1100 Units of production 3000 units Target profit 3000 Using total variable cost base for pricing, profit margin/ratio would be: O A. 90% O B. 80% OC. 20% OD. none of the above