Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
Tally Corp. sells softwares during the recruiting seasons. During the current year, 11,000 softwares were sold resulting in $440,000 of sales revenue, $110,000 of variable costs, and $48,000 of fixed costs.
-Contribution margin per software is ________.

A) $10.00
B) $30.00
C) $40.00
D) $36.00