Piedmont Fasteners Corporation makes three different clothing fasteners in its manufacturing facility in North Carolina. All three products are sold in highly competitive markets, so the company is unable to raise prices without losing an unacceptable number of customers.

Data from the most recent period concerning these products appear below:

Velcro Metal Nylon Annual sales volume 100,000 200,000 400,000 Unit selling price $1.65 $1.50 $0.85 Variable expense per unit $1.25 $0.70 $0.25 Contribution margin per unit $0.40 $0.80 $0.60