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Consider the following information for Richardson Company for the prior year. The company produced 1,000 units and sold 900 units, both as budgeted. There were no beginning or ending work-in-process inventories and no beginning finished goods inventory. Budgeted and actual fixed costs were equal, all variable manufacturing costs were affected by production volume only, and all variable selling costs were affected by sales volume only. Budgeted per unit revenues and costs were as follows: Per unit Sales price $100 Direct materials 30 Direct labor 20 Other variable manufacturing costs 10 Fixed selling costs 5 Variable selling costs 12 Fixed selling costs ($3,600 total) 4 Fixed administrative costs ($1,800 total) 2 The contribution margin earned by Richardson for the prior year was
A. $25,200 B. $35,000 C. $28,000 D. $31,500 |