A proposed project has estimated sales of 3,300 units per year, 4 percent; a sales price of $23 a unit, 1 percent; variable costs per unit of $12.60, 2 percent; annual fixed costs of $16,200; and annual depreciation of $3,100. What is the contribution margin under the expected scenario? $10.40 $5.49 $4.55 $18.09