The following information for the past year for the Magic Corporation has been provided: Fixed costs: Manufacturing $125,000 Marketing 16,000 Administrative 22,000 Variable costs: Manufacturing $111,000 Marketing 35,000 Administrative 43,000 During the year, the company produced and sold 90,000 units of product at a selling price of $14.80 per unit. There was no beginning inventory of product at the beginning of the year. During the year, the company produced and sold 90,000 units of product at a selling price of $14.80 per unit. There was no beginning inventory of product at the beginning of the year. What is the contribution margin per unit for the company? (Round any intermediary calculations and your final answer to the nearest cent.) A. $12.99 B. $2.1 C. $3.91 OD. $12.7