8. Northern Star manufactures a single product. Information of revenue and costs is: Selling price per unit $22.00 Variable costs per unit: Direct material $3.00 Direct manufacturing labour $2.60 Manufacturing overhead $0.40 Selling costs $2.00 Annual fixed costs $96,000 The company sells 12,000 units at the end of the year. The contribution margin per unit is: a. $11.00 b. $2.00 $0.00 d. $14.00 C