A tile manufacturer has supplied the following data:

Boxes of tiles produced and sold

580,000

Sales revenue

$2,842,000

Variable manufacturing expense

1,653,000

Fixed manufacturing expense

784,000

Variable selling and administrative expense

145,000

Fixed selling and administrative expense

128,000

Net operating income

$132,000

The company”s contribution margin ratio is closest to:

A) 29.4%

B) 4.7%

C) 63.3%

D) 36.7%