A cement manufacturer has supplied the following data: Tons of cement produced and sold...... 260,000 Sales revenue $1,118,000 Variable manufacturing expense...... $429,000 Fixed manufacturing expense...... $288,000 Variable selling and administrative expense........ $91,000 Fixed selling and administrative expense ........ $228,000 Net operating income......... $82,000 What is the company's unit contribution margin? $4.30 $2.00 $2.30 $0.32