The Following Information Is for Allen Corporation The Contribution- Margin Ratio Is:
A) 64

question 13

Multiple Choice

The following information is for Allen Corporation: $\begin{array}{ll}\text { Total fixed costs } & \$ 313,500 \\\text { Variable costs per unit } & \$ 101 \\\text { Selling price per unit } & \$ 163\end{array}$ The contribution- margin ratio is:

• A) 64.3%
• B) 55.6%
• C) 38.0%
• D) 35.7%

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Definitions:

Kano Model

A theory for product development and customer satisfaction developed by Noriaki Kano, which classifies customer preferences into five categories: Must-Be, One-Dimensional, Attractive, Indifferent, and Reverse.

Excitement Factors

Elements or features of a product or service designed to stimulate interest, enthusiasm, or excitement among consumers.

Customer Satisfaction

An assessment of the degree to which a company's products or services exceed or fulfill the anticipations of its customers.

Research And Development (R&D)

The investigative activities a business conducts to improve existing products and procedures or to lead to the development of new products and procedures.