Use the Following Information for Questions
in September, Smith

Multiple Choice

Use the following information for questions
In September, Smith Company had the following financial statement amounts related to producing 500 units:
$\begin{array}{ll}\text { Direct materials } & \$ 27,000 \\\text { Depreciation expense } &11,000\\\text { Sales revenue } & 95,000 \\\text { Direct labour } & 23,000 \\\text { Rent expense } & 25,000\end{array}$
-How much is the contribution margin per unit?

A) $45,000
B) $9,000
C) $90
D) $18