Wesley's income statement is as follows:

Sales $(10,000$ units$)$

$$150,000$

Less variable costs

$-48,{000}_{?}$

Contribution margin

$$102,000$

Less fixed costs

$-24,{000}_{?}$

Net income

$$78,{000}_{?}$

What is the unit contribution margin?

A$.$ $$12\mathrm{.}00$

B$.$ $$7\mathrm{.}20$

C$.$ $$4\mathrm{.}80$

D$.$ $$10\mathrm{.}20$