A manufacturer of premium wire strippers has supplied the following data:

Units produced and sold		580,000
Sales revenue	$	4,176,000
Variable manufacturing expense	$	2,871,000
Fixed manufacturing expense	$	778,000
Variable selling and administrative expense	$	348,000
Fixed selling and administrative expense	$	104,000
Net operating income	$	75,000

The company's unit contribution margin is closest to:

Multiple Choice

$2.25 per unit A

$5.55 per unit B

$1.65 per unit C

$6.60 per unit D