Orion Company sells several products. Information of average revenue and costs is as follows: Selling price per unit $20.00 Variable costs per unit: Direct material Direct manufacturing labor Manufacturing overhead Selling costs Annual fixed costs $4.00 $1.60 $0.50 $2.00 $96,000 The company sells 13,000 units at the end of the year. If direct labor and direct material costs increase by $1.00 each, contribution margin A. increases by $26,000 B. increases by $13,000 C. decreases by $13,000 D. decreases by $26,000