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Swiss Chocolate Manufacturing Company manufactures boxes of truffles and peppermint bark for sales for various holidays throughout the year. The sales and variable costs are

Swiss Chocolate Manufacturing Company manufactures boxes of truffles and peppermint bark for sales for various holidays throughout the year. The sales and variable costs are given in the following table:

Peppermint bark tins per unit Truffle boxes per unit
Sell price to retailer $ 9.00 $ 15.00
Cost of raw materials (chocolate/sugar/etc.) $ 2.00 $ 3.00
Cost of packaging (tin or heart-shaped box) $ 3.00 $ 2.00
Cost of labor (manufacturing and packing) $ 1.50 $ 2.50
Cost of selling commission (per tin/box) $ 0.125 $ 0.50
Cost of shipping (per tin/box) $ 0.25 $ 0.25

What are the unit contribution margins of each product?

$6.75 for peppermint bark tins and $2.13 for truffle boxes

$2.13 for peppermint bark tins and $6.75 for truffle boxes

$2.50 for peppermint bark tins and $8.50 for truffle boxes

$4.00 for peppermint bark tins and $10.00 for truffle boxes

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