37. The following information relates to Clyde Corporation which produced and sold 50,000 units last month. Sales .............................................................. $850,000 l'lanufacturing costs: Fixed ............................................................ $210,000 Variable ....................................................... $140,000 Selling and administrative expenses: Fixed ............................................................ $300,000 Variable ....................................................... $45,000 There were no beginning or ending inventories. Production and sales next month are expected to be 40,000 units. The company's unit contribution margin next month should be: A. $16.63 B. $3.10 C. $7.98 D. $13.30