Last year, Dixon Company produced 1,900 units and sold 900 units. The company had no beginning inventory. Dixon incurred the following costs: Direct materials per unit Direct labor per unit Variable overhead per unit Total fixed manufacturing overhead Sales Price per unit $46 $18 $16 $9,500 $220 Contribution margin per unit under variable costing is O A. $80 B. $135 C. $85 OD. $140