The following information for the past year for the Blaine Corporation has been provided: $130,000 23,000 22,000 Fixed costs: Manufacturing Marketing Administrative Variable costs: Manufacturing Marketing Administrative $114,000 31,000 34,000 During the year, the company produced and sold 40,000 units of product at a selling price of $15.41 per unit. There was no beginning inventory of product at the beginning of the year. What is the contribution margin ratio for Blaine Corporation (round to 1 decimal)? O A. 28.4% O B. 60% OC. 71% OD. 42.6%