When Sales Dollars Are Used as the Measure of Volume

Multiple Choice

When sales dollars are used as the measure of volume in the cost-volume-profit equation,the focus is on solving for total revenue required to break even or a target profit rather than total units.The contribution margin ratio is defined as which of the following?

A) total contribution margin divided by total sales.
B) unit contribution margin divided by unit sales price.
C) total contribution margin divided by total sales and unit contribution margin divided by unit sales price.
D) the sum of fixed costs plus target profits divided by unit sales price.