Computing a contribution margin. Compute the Harris Company’s contribution margin per unit for 19X1. Compute the total fixed costs for 19X1.The Harris Company has the following standard costs per unit for its one product:

Materials Labor Manufacturing Overhead Variable Fixed $4 8 $10 Total $26 The fixed cost of $8 per unit is based on producing 10,000 units and fixed overhead of $80,000. The sales price is $40 per unit. Selling and administrative expenses are as follows: variable, $2 per unit; fixed, $50,000 per year. During 19X1, 10,000 units were produced and sold.