For the production of 2000 units of a product, a company has the following data. Sales revenue: 85 000 Direct materials: 30 000 Direct labour: 14 000 Direct expenses: 2 500 Other variable overheads: 10 200 Fixed overheads: 8 000 Calculate the contribution to sales ratio.
- A23.88%
- B33.29%
- C45.29%
- D54.71%