Date Company
Date Company Makes Calendars Fixed Marketing Expense Totalled $13,000, and Fixed Administrative Expense Totalled

question 152

Multiple Choice

Date Company
Date Company makes calendars. Information on cost per unit is as follows: $$\begin{array} { l l } \text { Direct materials } & \$ 1.50 \\\text { Direct labour } & \$ 1.20 \\\text { Variable overhead } & \$ 0.90 \\\text { Variable marketing expense } & \$ 0.40\end{array}$$ Fixed marketing expense totalled $13,000, and fixed administrative expense totalled $35,000. The sales price per calendar is $10.
-Refer to Date Company. What is the contribution margin ratio?

• A) 36%
• B) 40%
• C) 44%
• D) 60%

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Definitions:

Global Fish Stocks

The populations of fish species worldwide, crucial for maintaining ecosystem balance and supporting human diets.

Riparian Zone

Areas adjacent to rivers and streams with distinct vegetation and soil conditions, important for ecosystem health and biodiversity.

Trampling

The damage to vegetation or soil compaction caused by heavy foot or vehicle traffic.

Overgrazing

The depletion of vegetation due to livestock grazing at a higher density than the land can sustainably support, leading to soil erosion and desertification.