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

Multiple Choice

Nevada Company provided the following information regarding its only product--skateboards. $$\begin{array} { l r } \text { Direct materials used } & \$ 200,000 \\\text { Direct labor } & 80,000 \\\text { Fixed overhead } & 180,000 \\\text { Fixed selling and administrative costs } & 150,000 \\\text { Variable overhead } & 30,000 \\\text { Variable selling and administrative } & 60,000 \\\text { Selling unit price } & 127 \\\\\text { Units produced and sold } & 10,000 \\\end{array}$$ _____ is the manufacturing cost per unit if the contribution approach is used.

A) $28
B) $31
C) $36
D) $40