Based on the chart below I need help explaning the following

Share and explain your contribution margin per unit. Be sure to reference your cost-volume-profit analysis in your defense.]

Milestone Two - Contribution Margin Analysis
	COLLARS		LEASHES		HARNESSES
Sales Price per Unit	$ 20.00		$ 22.00		$ 25.00
Variable Cost per Unit	9.10		12.10		14.60
	9.10
Contribution Margin	$ 10.90		$ 9.90		$ 10.40

Beginning Work in Process Inventory		$ -
Direct Materials:
Materials: Beginning	0
Add: Purchases for month of January	$ 20,000
Materials available for use	20,000
Deduct: Ending materials	(4,000)
Materials Used		16,000
Direct Labor		8,493
Overhead		3,765
Total Costs		$ 28,258
Deduct: Ending Work in Process Inventory		0
Cost of Goods Sold		$ 28,258