13. (a) Using the information contained in the case and the previous budgets, calculate the estimated contribution margin per unit for 2008. (Hint: Silk-screened labor and the taxes are both fixed costs.) Answer: Contribution margin per unit = unit selling price unit variable costs = (Sales revenue/ Number of units sold ) (Variable costs / Number of units sold) =( $800,000 /50,000) ( $626,650 / 50,000) 16