15 Hurlex Company produces a single product. Last year, Hurlex manufactured 15,000 units and sold 12,000 units. Production costs for the year were as follows: Direct materials Direct labor. Variable manufacturing overhead Fixed manufacturing overhead. $150,000 $180,000 $135,000 $210,000 Sales totaled $840,000 for the year, variable selling expenses totaled $60,000, and fixed selling and administrative expenses totaled $180,000. There were no units in the beginning inventory. Assume that direct labor is a variable cost Reference 7:1 The contribution margin per unit would be: $39 $34 $95