Answer:
D. $27.30.
Explanation:
Direct materials $153,000
Direct labor $110,500
Variable manufacturing overhead $204,000
variable selling and administrative expenses were $88,400
Total variable cost: 555,900
We divide this by the 17,000 manufactured unit to know the unit variable cost. variable cost $32.7
then we solve for sales price per unit
$780,000 total revenue / 13,000 units sold = $60
Last we subtract the variable cost to get the contribution per unit
$60 sales revenue - $32.7 variable cost = $27.30
