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Last month when Holiday Creations, Inc., sold 44,000 units, total sales were $287.000 total variable expenses were $241,080,
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Answer #1
1 Sales 287000
Variable exp 241080
Contribution Margin 45920
Sales 287000
Contribution margin ratio contribution margin/sales
45920/287000*100
16%
2 Estimated change in operating income 1200*.16
$192
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