Bell Company sells several products. Information of average revenue and costs is as follows: $28.50 Selling price per unit Variable costs per unit: Direct material Direct manufacturing labor Manufacturing overhead Selling costs Annual fixed costs The company sells 11,000 units. $8.00 $1.50 $0.35 $2.25 $113,000 The contribution margin per unit is A. $18.65 B. $16.40 C. $6.13 D. $19.00