Nevada Company provided the following information regarding its only product--skateboards. Direct materials used $200,000; Direct labor 80,000; Fixed overhead 180,000; Fixed selling and administrative costs 150,000; Variable overhead 30,000; Variable selling and administrative 60,000; Selling unit price 127; Units produced and sold 10,000
_____ is the manufacturing cost per unit if the contribution approach is used. a. $28 b. $31 c. $36 d. $40