A company manufactures and sells a product for TL13.50/unit. Each product requires 0.2 hour of direct labor, 2 kilograms of material X, and 1 kilogram of material Y. The company has a production capacity of 30,000 units/year, but its current production and sales are 25,000 units/year. For the current year, costs and revenues are as follows:

Direct labor cost/hour TL15.00

Material X cost/kg TL0.80 Material Y cost/kg TL2.40

Variable selling and administration costs TL12,500

Fixed factory overhead TL50,000 Other FC TL37,500

At the current level of production, the contribution margin/unit of the product is

Please choose one:

a. TL4.50.

b. TL6.50.

c. TL4.00.

d. TL6.80.

e. TL6.00.