Garfield Corporation is considering building a new plant in Canada. It predicts sales at the new plant to be​ 50,000 units at​ $5.00/unit. Below is a listing of estimated expenses. Category Total Annual Expenses ​% of Annual Expense that are Fixed Materials ​$50,000 ​10% Labor ​$90,000 ​20% Overhead ​$40,000 ​30% ​Marketing/Admin ​$20,000 ​50% A Canadian firm was contracted to sell the product and will receive a commission of​ 10% of the sales price. No U.S. home office expenses will be allocated to the new facility. The contribution margin ratio for Garfield Corporation is