Carver Corporation produces a product which sells for $$40.$ Variable manufacturing costs are $$18$ per unit. Fixed manufacturing costs are $$5$ per unit based

on the current level of sales volume, and fixed selling and administrative costs are $$4$ per unit. A selling commission of $15\%$ of the selling price is paid on each

unit sold. The contribution margin per unit is:

Multiple Choice

$$7$

$$17$

$$22$

$$16$