26,160 units and sold 20,900 units. Production costs for the year were as follows:

Fixed manufacturing Overhead 470,880

Variable manufacturing overheard 224,976

Direct Labor 112,488

Direct materials 188,352

Sales were 971,850 for the year.

Variable selling and administrative expenses were 108,680 and

fixed selling and administrative expenses were 190,968.

There was no beginning inventory. Assume that direct labor is a variable cost.

The contribution margin per unit would be: (Do not round intermediate calculations)

a) 26.40 per unit

b) 21.20 per unit

c) 22.30 per unit

d) 16.70 per unit