Chilton, Inc. sold 11,000 units last year for $20 each. Variable costs per unit were $4 for direct materials. $1.50 for direct labor, and $2.50 for variable overhead. Fixed costs were $60,000 in manufacturing overhead and $40,000 in nonmanufacturing costs. a. What is the total contribution margin? Refer to Question 31 ( Chilton, Inc. ). b. What is the unit contribution margin? Refer to Question 31 ( Chilton, Inc. ). c. If sales increase by 2,000 units, by how much will profits increase