Answer:
e. $ 350,000
Explanation:
Given: Total number of units= 10000.
Selling price= $60 per unit.
The material cost= $10 per fan
Labor cost= $15 per unit.
Promotion and marketing cost= $100000.
Facility expense= $80000.
Other overhead cost= $20,000.
Now, finding the variable cost of fan.
Variable cost= 
Variable cost= 
⇒ Variable cost= 
∴ Variable cost= $250000.
Selling price= 
∴ Selling price of fan is $600000.
Unit contribution= 
Next find the unit contribution of each fan.
⇒ Unit contribution= 
∴ Unit contribution of each fan is $350000.