Oak N' More Corporation Sells Desks at $480 Per Desk $\begin{array}{ll}\text { Direct materials } & \$ 195 \\\text { Direct labor } & 126 \\\text { Variable factory overhead } & 51\end{array}$

Multiple Choice

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

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