Bell Company sells several products. Information of average revenue and costs is as follows: Bell Company data Selling price per unit $32.00

Variable costs per unit:

Direct material $5.25

Direct manufacturing labor $2.50

Manufacturing overhead $0.30

Selling costs $2.25

Annual fixed costs $115,000

The company sells 11,000 units. The contribution margin per unit is:

$11.25

$21.70

$23.95

$24.25