The following data are available for product no. CK74, manufactured and sold by Ruby Corporation:

Maximum capacity with present facilities.................. 4500 units

Total fixed cost (per period)...............................................986337 dollars

Variable cost per unit................................................................120.29 dollars

Sales price per unit.......................................................................200.48 dollars

The contribution margin per unit for product no. CK74 is

Select one: a. $117 b. $80.19 c. $26.