During the past year, Carr Company manufactured 25,000 units and sold 20,000 units. Production costs for the year were as follows: Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead $180,000 120,000 210,000 250,000 Total sales were $850,000, total variable selling expenses were $110,000, and total fixed selling and administrative expenses were $170,000. There were no units in beginning inventory. Assume that direct labour is a variable cost. What was the contribution margin per unit? (Note: Find the nearest amount.) Select one: A. $16.60. B. $17.70. C. $12.10. D. $22.10. cross out cross out cross out cross out