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A cement manufacturer has supplied the following data: Tons of cement produced and sold 220,000 Sales revenue $924,000 Variable manufacturing expense $297,000 Fixed manufacturing expense

A cement manufacturer has supplied the following data:

Tons of cement produced and sold 220,000
Sales revenue $924,000
Variable manufacturing expense $297,000
Fixed manufacturing expense $280,000
Variable selling and administrative expense $165,000
Fixed selling and administrative expense $82,000
Net operating income $100,000

What is the company's unit contribution margin?

A) $4.20 per unit

B) $1.90 per unit

C) $2.10 per unit

D) $0.45 per unit

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