34. Carr Company produces a single product. During the past year, Carr manufactured 25,000 units and sold 20,000 units. Production costs for the year were as follows:

Sales totaled $850,000, variable selling expenses totaled $110,000, and fixed selling and administrative expenses totaled $170,000. There were no units in beginning inventory. Assume that direct labor is a variable cost.

The contribution margin per unit would be:

Fixed manufacturing overhead $250,000 Variable manufacturing overhead $210,000 Direct labor $120,000 Direct materials $180,000