Por Favor Company Provided the Following Information Regarding Its One

Multiple Choice

Por Favor Company provided the following information regarding its one and only product -skateboards. $\begin{array}{ll}\text { Direct materials used } & \$ 200,000 \\\text { Direct labor } & \$ 0,000 \\\text { Fixed overhe ad } & 100,000 \\\text { Fixed s elling and administrative costs } & 150,000\\\text { Variable overhead } & 20,000 \\\text { Variable selling and administrative } & 60,000 \\\text { Selling unit price } & 75 \\\text { Units produced and sold } & 10,000\end{array}$ is the manufacturing cost per unit if the contribution approach is used.

A) $40
B) $28
C) $30
D) $36