Question 1136779
the total contribution margin is the the total sales price minus the total variable cost.


that would make it 19360 - 13552 = 5808.


the total contribution margin rate is (the total sales price minus the total variable cost) divided by the total sales price.


that would make it 5808 / 19360 = .3 = 30%.


at capacity, the total sale price would be 32000.


at 30% total contribution margin rate, the total contribution margin would be .3 * 32000 = 9600.


here's some references on total contribution margin.


<a href = "https://www.accountingtools.com/articles/2017/5/16/contribution-margin" target = "_blank">https://www.accountingtools.com/articles/2017/5/16/contribution-margin</a>


<a href = "https://xplaind.com/325438/contribution-margin" target = "_blank">https://xplaind.com/325438/contribution-margin</a>


<a href = "https://www.thebalancesmb.com/what-is-the-contribution-margin-393476" target = "_blank">https://www.thebalancesmb.com/what-is-the-contribution-margin-393476</a>


there are plenty more references.


just do a search for total contribution margin and they'll pop up.


here's an edample of the search that i did using google.


<a href = "https://www.google.com/search?q=total+contribution+margin&rlz=1C1CHBF_enUS839US839&oq=total+contribution+margin&aqs=chrome.0.69i59j0l5.10335j1j4&sourceid=chrome&ie=UTF-8" target = "_blank">https://www.google.com/search?q=total+contribution+margin&rlz=1C1CHBF_enUS839US839&oq=total+contribution+margin&aqs=chrome.0.69i59j0l5.10335j1j4&sourceid=chrome&ie=UTF-8</a>