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Based on the following given data, using variable costing method compute Unit Contribution Margin

Variable costs per unit:

Manufacturing:

Direct Materials $6

Direct Labor $9

Variable manufacturing overhead $3

Variable Selling and Administrative $4

Fixed costs per year:

Fixed manufacturing overhead $300,000

Fixed selling and administrative $190,000

Assume 22,000 units produced with 20,000 units sold. Selling price = $55 per unit.