A firm sells two products, Regular and Ultra. For every unit of Regular the firm sells, two units of Ultra are sold. The firm's total fixed costs are $1,612,000. 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	$20	$8
Ultra	24	4

A) $52.

B) $12.

C) $20.

D) $32.

E) $44.