TB MC Qu. 18-151 Kent Co. manufactures a product... Kent Co. manufactures a product that sells for $59.00 and has variable costs of $36.00 per unit. Fixed costs are $276,000. Kent can buy a new production machine that will increase fixed costs by $20,400 per year, but will decrease variable costs by $3.00 per unit. Compute the contribution margin per unit if the machine is purchased. Multiple Choice O $20.00 O $23.00 o $26.00 O $32.50 o o O $39.00