What will be the effect on the contribution margin ratio if the selling price per unit decreases and variable cost per unit remains the same?

a) it will remain the same.
b) it will decrease.
c) it will increase.
d) it is impossible to determine with the given information.

Turrubiates corporation makes a product that uses a material with the following standards standard quantity 8.0 liters per unit standard price $2.50 per liter standard cost $20.00 per unit the company budgeted for production of 3,800 units in april, but actual production was 3,900 units. the company used 32,000 liters of direct material to produce this output. the company purchased 20,100 liters of the direct material at $2.6 per liter. the direct materials purchases variance is computed when the materials are purchased. the materials quantity variance for april is: