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What is the contribution margin per unit?

Q$1$

Q$2$

Q$3$

Q$4$

Sales in units

$2,000$

$2,200$

$2,800$

$2,600$

Sales revenue

$$200,000$

$$220,000$

$$280,000$

$$260,000$

Direct materials $($per hr$)$

$$38,500$

$$42,350$

$$53,900$

$$50,050$

Direct labour $($per kg$)$

$$47,000$

$$51,700$

$$65,800$

$$61,100$

Manufacturing overhead

$$23,980$

$$25,280$

$$29,180$

$$27,880$

Question $8$ options:

$$70\mathrm{.}00$

$$57\mathrm{.}25$

$$74\mathrm{.}25$

$$50\mathrm{.}75$