Last year, Harris Company manufactured 17,000 units and sold 13,000 units. Production costs for the year were as follows: Direct materials. E153,000 Direct labour.! E110,500 Variable manufacturing overhead. E204,000 Fixed manufacturing overhead.. E255,000 Other details for the year are: Sales. $780,000 Variable selling and administrative expenses.. E88,400 Fixed selling and administrative expenses... E170,000 Beginning inventory.. nil Assume that direct labour is a variable cost. The contribution margin per unit was: Select one: E32.50 127.30 O E25.70 O $17.50 Search 21