Figure 13-9

Multiple Choice

Figure 13-9. Sabor Inc.is a medical testing laboratory that performs several tests and analyses for hospitals in the area.Four of the tests that they perform require the use of a specialized machine that can supply 14,000 hours per year.Information on the four lab tests follows:
Refer to Figure 13-9.What is the contribution margin per unit of machine time for Test D?

A) $20
B) $32
C) $8
D) $48
E) $24