The managerial accountant at Blank Stripes T - Shirt Company reported the following information:

The Blank Stripes T-Shirt Company

Contribution Margin Income Statement

Sales Revenue 18 * units $16,200

Variable Expenses $9,800

Contribution Margin $_______

Fixed Expenses $5,9000

Operating Income $500

How many units did Blank Stripes T-Shirt Company sell to achieve the above listed revenue? Compute the company's contribution margin.

A.

32 units; $ 1.65

B.

900 units; $ 6,400

C.

11.8 units; $ 26,000

D.

544 units; $ 6,400