Answer :
The contribution margin ratio is 25% (3/12). The contribution margin per unit is 3/= (12 - 9). The income from operation is 24000/=.
The contribution margin ratio is calculated by dividing the contribution margin per unit by the selling price per unit. In this case, the contribution margin per unit is 3/=. Since the selling price per unit is 12/=, the contribution margin ratio is 3/12, which simplifies to 25%.
The contribution margin per unit is the difference between the selling price per unit and the variable cost per unit. Here, the variable cost per unit is 9/=, so the contribution margin per unit is 12 - 9 = 3/=.
The income from operation can be calculated by multiplying the contribution margin per unit (3/=) by the number of units sold (20000) and subtracting the fixed cost for the period (24000/=). Therefore, the income from operation is (3 * 20000) - 24000 = 36000/=.
In summary, the contribution margin ratio is 25%, the contribution margin per unit is 3/=. The income from operation is 36000/=.
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