- Affinity makes a single product, pool pumps. Information for 2020 appears below: Sales in units 5,800 Production in units 6,200 Beginning inventory 1,500 Variable production cost per unit $46.00 Variable selling cost per unit $6.00 Fixed production cost per year $31,000 Fixed selling and administrative cost per year $24,000 Selling price per unit $75.00

How much is the contribution margin per unit of inventory?

A. $18.00

B. $23.00

C. $24.00

D. $29.00