A division sold 200,000 calculators during 2011:

Sales........................................................................................$2,000,000

Variable costs:

• Materials...........................$380,000
• Order processing.................$250,000
• Billing labor........................$110,000
• Selling expenses....................$60,000
• Total variable costs.......................................................$800,000

Fixed Costs...............................................................................$1,000,000

Question: How much is the contribution margin per unit?

a) $1

b) $4

c) $9

d) $6