A project has estimated sales of 14,500 units, 3 percent. The expected variable cost per unit is $12, and the expected fixed costs are $44,000. The fixed and variable cost estimates are considered accurate within a range of 5 percent. The sales price is estimated at $27 a unit, 1 percent. What is the contribution margin for a sensitivity analysis if the fixed cost is $30,000?

Multiple Choice

$15

$17

$14

$16

$13