Younes Inc. manufactures industrial components. One of its products, which is used in the construction of industrial air conditioners, is known as P06. Data concerning this product are given below:

	Per Unit
Selling price	$	220
Direct materials	$	38
Direct labor	$	1
Variable manufacturing overhead	$	8
Fixed manufacturing overhead	$	16
Variable selling expense	$	4
Fixed selling and administrative expense	$	16

The above per unit data are based on annual production of 4,000 units of the component. Assume that direct labor is a variable cost. What is the current contribution margin per unit for component P06 based on its selling price of $220 and its annual production of 4,000 units?

Question 27 options:

A)	$137 per unit

B)	$173 per unit

C)	$169 per unit

D)	$51 per unit