Affinity Makes a Single Product, Pool Pumps How Much Is the Contribution Margin Per Unit of Inventory

Multiple Choice

Affinity makes a single product, pool pumps. Information for 2014 appears below: $$\begin{array} { l r } \text { Sales in units } & 5,800 \\\text { Production in units } & 6,200 \\\text { Beginning inventory } & 1,500 \\\text { Variable production cost per unit } & \$ 46.00 \\\text { Variable selling cost per unit } & \$ 6.00 \\\text { Fixed production cost per year } & \$ 31,000 \\\text { Fixed selling and administrative cost per year } & \$ 24,000 \\\text { Selling price per unit } & \$ 75.00\end{array}$$ How much is the contribution margin per unit of inventory?

A) $29.00
B) $24.00
C) $23.00
D) $18.00