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Roger Excavating Company experienced the following costs in 2020: Direct materials$1.75 per unitDirect labor$2.00 per unitVariable manufacturing overhead$2.50 per unitVariable selling$0.75 per unitFixed manufacturing overhead$50,000Fixed

Roger Excavating Company experienced the following costs in 2020:

Direct materials$1.75 per unitDirect labor$2.00 per unitVariable manufacturing overhead$2.50 per unitVariable selling$0.75 per unitFixed manufacturing overhead$50,000Fixed selling$15,000Fixed administrative$5,000

During 2020, the company manufactured 100,000 units and sold 80,000 units. If the average selling price per unit was $22.65, what is the amount of the company's contribution margin per unit?

$16.40

$15.65

$13.65

$18.90

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