Cups Coffees Inc. has sales revenue of $35,626,000. The company's costs are:fixed manufacturing of $6,575,000,...

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Cups Coffees Inc. has sales revenue of $35,626,000. The company's costs are:fixed manufacturing of $6,575,000, variable product and manufacturing costs of $13,980,000 and selling, general & adminstrative costs of $3,500,000. The contribution margin ratio is: a) 60.76% b) 39.24% c) 28.28% d) 18.46%

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