Hawk Company Provided the Following Information Regarding Its Only Product--Skateboards

Multiple Choice

Hawk Company provided the following information regarding its only product--skateboards. $\begin{array}{lr}\text { Direct materials used } & \$ 375,000 \\\text { Direct labor } & 170,000 \\\text { Fixed overhead } & 95,000 \\\text { Variable overhead } & 20,000 \\\text { Variable selling and administrative } & 55,000 \\\\\text { Units produced and sold } & 40,000\end{array}$ The manufacturing cost per unit, if the contribution approach is used, is _____.

A) $13.00
B) $14.13
C) $14.75
D) $15.50