Refer to the following Cost-Volume-Profit (CVP) graph of a business entity to answer the following question. Dollars $40 000 Contribution Margin $30 000 $20 000- Fixed Costs Break-even Volume $10 000 - 25 000 50 000 75 000 100 000 Volume (units) What is the new contribution margin per unit if Fixed Costs increase by 10,000? Select one: O a. $4 O b. $0.60 O c. $0.40 O d. $0.60