Hot Company, a Producer of Salsa, Has the Following Information

Multiple Choice

Hot Company, a producer of salsa, has the following information: $$\begin{array} { l r } \text { Income tax rate } & 30 \% \\\text { Selling price per unit } & \$ 8.00 \\\text { Variable cost per unit } & \$ 3.00 \\\text { Total fixed costs } & \$ 90,000.00\end{array}$$ The contribution margin per unit is _____.

A) $2.00
B) $3.00
C) $5.00
D) $8.00