Controller Incorporated produces two basic types of video games, Clash and Slash. Pertinent data follow (DLH direct labor hour): Sales price (per unit) Costs (per unit): Direct materials Direct labor Clash: $ 340 Slashi $ 258 98 62 67 90 Variable factory overhead ( $15 per DLH) 90 45 Allocated fixed factory overhead (based on DLHS) Marketing expenses (all variable) 34 17 32 34 Total costs 321 248 Operating income (per unit) $ 19 $ 10 There is insufficient labor capacity in the plant to meet the combined demand for both Clash and Slash. Both products are produced through the same production departments. The contribution margin per unit for Clash is: Multiple Choice $51. $32.