Newman Company expects to produce and sell 2,000 units in the next month. The data on costs are as follows:

Per-unit costs:
Selling price	$40
Variable manufacturing costs	10
Variable selling costs	6
Total costs:
Fixed manufacturing costs	$16,000
Fixed selling costs	8,000

Required:

A. What is the variable cost per unit?

B. What is the contribution margin per unit?

C. What is the variable cost ratio?

D. What is the contribution margin ratio?