Assume the following information for a company that produced and sold 10,000 units during its first year of operations:

	Per Unit	Per Year
Selling price	$ 200
Direct materials	$ 81
Direct labor	$ 50
Variable manufacturing overhead	$ 9
Sales commission	$ 8
Fixed manufacturing overhead		$ 300,000

Using variable costing and based solely on the information provided, what is the companys contribution margin per unit?

Multiple Choice

• $60

• $22

• $52

• $30