The following information pertains to the West Division of Burger Company:

Net sales $6,000
Variable costs:
Cost of merchandise sold 1,000
Operating expenses 450
Fixed costs:
Controllable by segment manager 1,600
Controllable by others 1,250
Unallocated costs 750

The contribution margin of the West Division is .
A) $2,750
B) $3,650
C) $4,350
D) $4,550

D) $4,550

Explanation:

Contribution margin = Net Sales - Total Variable cost

Net sales                             $6,000

Les: Variable costs:

Cost of merchandise sold  $1,000

Operating expenses           $450  

Contribution Margin            $4,550

All other costs are fixed cost which are not used in contribution margin calculation.

So the correct answer is D) $4,550.

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1) the stages a new product goes through from beginning to end, i.e., the stages that a product passes through from introduction through growth, maturity, and decline. 2) the time from initial research and development to the time at which sales and support of the product to customers are withdrawn. 3) the period of time during which a product can be produced and marketed profitably.

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