The Kringel Company Provides the Following Information -Refer to the Figure

The Kringel Company provides the following information:
$\begin{array}{lr}\text { Sales }(200,000 \text { units) } & \$ 500,000 \\\text { Manufacturing costs: } & \\\text { Variable } & 170,000\\\text { Fixed } &30,000 \\\text { Selling and administrative costs: } & \\\text { Variable } &80,000 \\\text { Fixed } & 20,000\end{array}$
-Refer to the figure.What is the contribution margin ratio for Kringel?

A) 0.16
B) 0.34
C) 0.50
D) 0.76