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Lee Industry sales are $525,000, variable costs are 53% of sales, and operating income is $19,000. What is the contribution margin ratio?

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Answer:

47%

Step-by-step explanation:

Lee industry have a sale of $525,000

Variable cost is 53% of sales

= 53/100 × $525,000

= 0.53×$525,000

= $278,250

The operating income is $19,000

The first step is to calculate the contribution margin

Contribution margin= sales-variable cost

= $525,000-$278,250

= $246,750

Therefore the contribution margin ratio can be calculated as follows

= contribution margin/sales

= $246,750/$525,000

= 0.47 × 100

= 47%

Hence the contribution margin ratio is 47%

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