Answer:
C. $ 126.67
Explanation:
we are asked for corporated customer therefore, the individual business segment data is ignored
The contribution margin is the difference between the sales revenue and the variable cost.
Corporate contribution margin:
70,000 revenue - 32,000 variable cost = contribution margin
contribution margin = 38,000
Then, we divide over the 300 corporate customer to know the contribution per customer:
38,000 / 300 = 126,666666