A Division Sold 100,000 Calculators During 2013 How Much Is the Contribution Margin Per Unit?
A)$2
B)$7

Multiple Choice

A division sold 100,000 calculators during 2013: $\begin{array}{lr}\text { Sales }&&\$2,000,000\\\text { Variable costs: } \\\text { Materials } & \$ 380,000 \\\text { Order processing } & 150,000 \\\text { Billing labor } & 110,000 \\\text { Selling expenses } & 60,000\\\text { Total variable costs }&&700,000\\\text { Fixed costs }&&1,000,000\end{array}$ How much is the contribution margin per unit?

A) $2
B) $7
C) $17
D) $13