Walnut Corporation Sells Desks at $480 Per Desk $$\begin{array} { l r } \text { Direct materials } & \$ 195 \\\text { Direct labor } & 126 \\\text { Variable factory overhead } & 51\end{array}$$

Multiple Choice

Walnut Corporation sells desks at $480 per desk.The costs associated with each desk are as follows: $$\begin{array} { l r } \text { Direct materials } & \$ 195 \\\text { Direct labor } & 126 \\\text { Variable factory overhead } & 51\end{array}$$ Total fixed costs for the period are $456,840.The contribution margin per desk is _____.

A) $195
B) $108
C) $51
D) $126