Bikini is a swimsuits producer, which is now planning sales and production for the upcoming year. The company plans to sell $2\mathrm{.}000$ swimsuits at $40$ each in the upcoming year, Product costs include:

Direct material per swimsuit: $8\frac{}{u}$

Direct labour per swimsuit: $6\frac{}{u}$

Variable overhead per swimsuit: $2,5\frac{}{u}$

Total fixed factory overhead: $15\mathrm{.}000$

Variable selling commission per swimsuit: $2\frac{}{4}$

Fixed selling and administrative expenses: $30\mathrm{.}000$

By using these data, the company will obtain:

Unitary contribution margin per swimsuit of $-1\frac{}{4}$ and total contribution margin of $-2\mathrm{.}000$

Unitary contribution margin per swimsuit of $21,5\frac{E}{u}$ and total contribution margin of $43\mathrm{.}000C$

Unitary contribution margin per swimsuit of $26\frac{}{u}$ and total contribution margin of $52\mathrm{.}000$

Unitary contribution margin per swimsuit of $23,5\frac{e}{u}$ and total contribution margin of $47\mathrm{.}000C$