Orion Company sells several products. Information of average revenue and costs is as follows: Selling price per unit $23.00 Variable costs per unit: Direct material $6.00 Direct manufacturing labor $1.80 Manufacturing overhead $0.40 Selling costs $2.00 Annual fixed costs $96,000 The company sells 12,000 units at the end of the year. If direct labor and direct material costs increase by $2.00 each, contribution margin O A. Increases by $12,000 B. increases by $48,000 O C. decreases by $48,000 D. decreases by $12,000 ect your