Donald Company Provided the Following Information Regarding Its One and Only

Multiple Choice

Donald Company provided the following information regarding its one and only product -skateboards. $\begin{array}{ll}\text { Direct materials used } & \$ 350,000 \\\text { Direct labor } & 170,000 \\\text { Fixed overhead } & 95,000 \\\text { Variable overhe ad } & 20,000 \\\text { Variable s elling and administrative } & 55,000 \\\text { Units produced and sold } & 40,000\end{array}$ The manufacturing cost per unit, if the contribution approach is used, is:

A) $13.50
B) $15.50
C) $13.00
D) $14.75