8.) Harris Corporation produces a single product. Last year, Harris manufactured 33,910 units and sold 28,100 units. Production costs for the year were as follows:

Fixed manufacturing overhead	$474,740
Variable manufacturing overhead	$284,844
Direct labor	$176,332
Direct materials	$247,543

Sales were $1,405,000, for the year, variable selling and administrative expenses were $148,930, and fixed selling and administrative expenses were $247,543. There was no beginning inventory. Assume that direct labor is a variable cost.

The contribution margin per unit would be: (Do not round intermediate calculations.)

A. $24.90 per unit

B. $23.80 per unit

C. $29.10 per unit

D. $19.30 per unit

9.) A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Selling price	$89
Units in beginning inventory	0
Units produced	4,300
Units sold	4,000
Units in ending inventory	300
Variable costs per unit:
Direct materials	$13
Direct labor	$35
Variable manufacturing overhead	$1
Variable selling and administrative	$10
Fixed costs:
Fixed manufacturing overhead	$77,400
Fixed selling and administrative	$24,000

The total contribution margin for the month under variable costing is:

A. $160,000

B. $88,000

C. $42,600

D. $120,000