9. please show how to solve with answer.

Orion Company sells several products. Information of average revenue and costs is as follows: $24.00 Selling price per unit Variable costs per unit Direct material Direct manufacturing labor Manufacturing overhead Selling costs Annual fixed costs The company sells 12,000 units at the end of the year $5,00 $1.70 $0.40 $2.00 $100,000 The contribution margin per unit is OA. $19.00 OB. $16.60 ho OC. $14.90 OD. $18.60