A firm sells two products, Regular and Ultra. For every unit of Regular sold, two units of Ultra are sold. The firm's total fixed costs are $1,812,000. Selling prices and cost information for both products follow. The contribution margin per composite unit is:

Product	Unit Sales Price					Variable Cost Per Unit
Regular		$	40				$	20
Ultra			43					17

Multiple Choice

• $20.

• $26.

• $46.

• $69.

• $72.