3. Carribean Company produces a product that sells for P60. The variable manufacturing costs are P30 per unit. The xed manufacturing cost is P10 per unit based on the current level of activity, and xed selling and administrative costs are P8 per unit. A selling commission of 10% of the selling price is paid on each unit sold. The contribution margin per unit is: a. P24. c. P30. b. P36. d. P54