In August 20X2 Bean and Pedro Ltd incurs the following costs and revenues in manufacturing and selling 10,000 units of its product X:

Production supervision 12,000

Factory premises costs (rental, insurance, etc) 18,900

Direct materials 19,000

Direct labour 23,000

Depreciation of machinery 2,500

Selling and administration costs 15,700

Sales 85,000

What is the contribution per unit of product?

Select one:

a.

2.48

b.

4.30

c.

4.20

d.

3.50