Walnut Corporation sells desks at $480 per desk. Thecosts associated with each d

Walnut Corporation sells desks at $480 per desk. Thecosts associated with each desk are as follows:Direct materials $195Direct labor 126Variable factory overhead 51Total fixed costs for the period are $456840. The contributionmargin per desk is _____. A. $126B. $108 C. $51D. $195