A project has a projected sales price of $99 a unit, a variable cost per unit of $58, fixed costs of $238.000, and depreciation of $139.000. All values have a range of plus or minus 4 percent. The tax rate is 34 percent. What is the contribution margin for an analysis using sales units of 12,800? $27.06 $38.97 $22.41 $41.00 $42.64