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: $\begin{array}{|l|r|r}\hline &\text { Picture } & \text { Candle } \\&\text { Frames } & \text { Holders }\\\hline\text { Units sold } & 2100 \text { units } & 700 \text { units } \\\hline \text { Sales price per unit } & \$ 700 & \$ 1200 \\\hline \text { Variable manufacturing cost per unit } & 300 & 650 \\\hline \text { Sales commission ( } \% \text { of sales) } & 5 \% & 3 \%\\\hline\end{array}$ 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%