A cement manufacturer has supplied the following data:

Tons of cement produced and sold	255,000
Sales revenue	$1,096,500
Variable manufacturing expense	$425,000
Fixed manufacturing expense	$284,000
Variable selling and administrative expense	$85,000
Fixed selling and administrative expense	$224,000
Net operating income	$78,500

What is the company's unit contribution margin?

rev: 03_14_2012

	$2.30
	$2.00
	$.32
	$4.30