Contribution to Sales Ratio Requires Sales Revenue Data

Steps:

• Contribution to sales ratio = total fixed costs ÷ break-even sales revenue.
• Break-even sales revenue = selling price per unit × break-even units (1500).
• Selling price per unit is not given in the information provided.
• Without sales revenue at break-even, the ratio cannot be calculated.

Why B is correct:

• Not applicable; the data is insufficient to confirm any option.

Why the others are wrong:

• A: No basis for 12.5% without sales data.
• C: No basis for 6% without sales data.
• D: No basis for 66.67% without sales data.

Final answer: Not enough information.