Consider the following information for Richardson Company for the prior year: The company produced 2,600 units and sold 2,450 units, both as budgeted. -There were no beginning or ending work-in-process inventories and no beginning finished goods inventory. Budgeted and actual fixed costs were equal, all variable manufacturing costs were affected by production volume only, and all variable selling costs were affected by sales volume only. Budgeted per unit revenues and costs were as follows: Sales price Direct materials Direct labor Other variable manufacturing costs Fixed selling costs Variable selling costs Fixed manufacturing costs Fixed administrative costs The contribution margin earned by Richardson for the prior year was Answer: Per unit $75 9 24 11 6 16 6 1