Controller Incorporated produces two basic types of video games, Clash and Slash. Pertinent data follow (DLH = direct labor hour): Sales price (per unit) Clash Slash $ 380 Costs (per unit) : $ 296 Direct materials 110 74 Direct labor 79 100 Variable factory overhead (@ $15 per DLH) 100 50 Allocated fixed factory overhead (based on DLHs) 38 19 Marketing expenses (all variable) 37 38 Total costs 364 281 Operating income (per unit) $ 16 $ 15 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 O $53. O $37. O $59 $54 O $35