Zahn Company manufactures a product that sells for $120. A selling commission of 10% of the selling price is paid on each unit sold. Variable manufacturing costs are $60 per unit. Fixed manufacturing costs are $20 per unit based on the current level of activity, and fixed selling and administrative costs are $16 per unit. What is the contribution margin per unit?

A)$104

B)$72

C)$60

D)$48