Last year, Harold Company produced 1,400 units and sold 400 units. The company had no beginning inventory. Harold incurred the following costs: Direct materials per unit Direct labor per unit Variable overhead per unit Total fixed manufacturing overhead Sales Price per unit $35 $13 $14 $5,600 $120 Contribution margin per unit under variable costing is A. $62 B. $66 C. $54 D. $58