Choice Creations, Inc. sells hand sewn shirts at $44.00 per shirt. It incurs monthly fixed costs of $6000. The contribution margin ratio is calculated to be 30%. What is the variable cost per shirt? (Round any intermediate calculations and your final answer to two decimal places.) A) $57.20 per shirt B) $13.20 per shirt C) $30.80 per shirt D) $44.00 per shirt