Periphery,Inc Periphery Has Two Sales Representatives-Andrew Novak and Liu Wei

Multiple Choice

Periphery,Inc.has two products-picture frames and candle holders.Financial data for both the products follow: $$\begin{array} { | l | r | r | } \hline & \begin{array} { r } \text { Picture } \\\text { Frames }\end{array} & \begin{array} { r } \text { Candle } \\\text { Holders }\end{array} \\\hline \text { Units sold } & 2100 \text { units } & 700 \text { units } \\\hline \text { Sales price per unit } & \$ 700 & \$ 1200 \\\hline \text { Variable manufacturing cost per unit } & 300 & 650 \\\hline \text { Sales commission (\% of sales) } & 5 \% & 3 \% \\\hline\end{array}$$ Periphery has two sales representatives-Andrew Novak and Liu Wei.Each sales representative sold a total of 1400 units during the month of March.Andrew had a sales mix of 70% picture frames and 30% candle holders.Liu had a sales mix of 80% picture frames and 20% candle holders.What is the contribution margin ratio for picture frames and candle holders,respectively?

A) 57%; 46%
B) 52%; 43%
C) 5%; 3%
D) 43%; 54%