Hurlex Company produces a single product. last yar,Hurlex manufactured 15,000 units and sold 12,000 units. Production costs for the yar were as follows:

Directmaterials.....................................$150,000

Direct labor..........................................$180,000

Variable manufacturing overhead...........$135,000

Fixed manufacturing overhead................$210,000

Sales totaled $840,000 for the year, variable sellingexpenses totaled $60,000, and fixed selling andadministrative expenses totaled $180,000. There were no unitsin the beginning inventory. Assume that direct labor is avarialbe cost.

The contribution margin pr unit would be:

a) $25

b)$39

c)$34

d)$35