Assume That the Following Information Was Available for Daylight Enterprises

Assume that the following information was available for Daylight Enterprises, Inc. Which of the following statements is(are) true with regard to contribution margin ratio?
$$\begin{array} { | l | r | r | r | } \hline & \text { Ceiling lights } & { \begin{array} { c } \text { Tabletop } \\\text { lights }\end{array} } & \begin{array} { c } \text { Stand-alone } \\\text { lights }\end{array} \\\hline \text { Sales } & \$ 350,000 & \$ 175,000 & \$ 440,000 \\\hline \text { Variable expenses } & & & \\\hline \text { Variable production } & \$ 70,000 & \$ 19,250 & \$ 90,000 \\\hline \text { Variable advertising } & \$ 10,500 & \$ 3,500 & \$ 22,000 \\\hline \text { Variable shipping } & \$ 12,000 & \$ 14,000 & \$ 28,000 \\\hline\end{array}$$

A) Tabletop lights has the lowest contribution margin ratio.
B) Ceiling lights has the highest contribution margin ratio.
C) Ceiling lights has the lowest contribution margin ratio.
D) Stand-alone lights has the highest contribution margin ratio.
E) Tabletop lights has the highest contribution margin ratio.