Welch Manufacturing is approached by a European customer to fulfill a one-time-only special order for a product similar to one offered to domestic customers. Welch Manufacturing has excess capacity and sells the product in the market for $200 per unit. The following per unit data apply for sales to regular customers:

variable costs: fixed costs:

direct material $40 fixed manufacturing $30

direct labor $20 fixed marketing $10

variable overhead $10 fixed managerial $25

variable marketing $15

what is the contribution margin per unit?

[[selectone]]

a. $115

b. $100

c. $85

d. $50