Eley Corporation produces month is as follows a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 40,000 units pen Direct materials Direct labor Variable manufacturing averhead Fxed manufacturing overhead Variable seling& administrative expense Fixed selling& administrative expense $42.60 $ 810 $110 $1730 S180 S 8.00 The normal selling price of the product is $8610 per unt An order has been received from an overseas customer for 2,000 units to be delivered this month at a special discounted price. This order would not change the total amount of the company's fixed costs. The variable seling and administrative expense would be $1.20 less per unit on this order than on normal sales Direct labor is a variable cost in this company What is the contribution margin per unit on normal sales? O $32 50 O $8.40 $9.70 O $720