The following information for the past year for the Blaine Corporation has been provided: Fixed costs: Manufacturing Marketing $120,000 20,000 16.000 Administrative Variable costs: Manufacturing Marketing Administrative $116,000 23,000 30,000 During the year, the company produced and sold 80,000 units of product at a selling price of $16.16 per unit. There was no beginning inventory of product at the beginning of the year. What is the contribution margin per unit for Blaine Corporation? (Round any intermediary calculations and your final answer to the nearest cent.) O A. $2.11 O B. $14.21 O C. $14.05 O D. $4.06