Whiteman是一家大宗商品零售公司，公司现在业务部门的运作情况如下。 商品汽车餐厅总计销售＄500,000＄400,000＄100,000＄1,000,000变动成本300,000200,00070,000$570,000固定成本100,000100,00050,000250,000营业收益（损失）＄100,000＄100,000＄（20,000）＄180,000管理层正在考虑关闭餐厅部门，因为“它赔钱”。关闭该部门会减少＄30,000的固定成本，但商品和汽车两个部门的销售将从当前水平下降5%。在考虑这项决策时，Whitman的总监建议公司应该注意的一个财务方面是边际贡献。以下哪个选项反映了现阶段Whiteman经营部门的边际贡献率？商品 汽车 餐厅
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A USD1,750 B USD1,500 C Nil D USD250
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A ＄50 B ＄60 C ＄65 D ＄70
