following information is within the relevant range.

Sales $(3,000$ units$)$

$$180,000$

Variable expenses

$117,000$

Contribution margin

$63,000$

Fixed expenses

$48,300$

Net operating income

$$14,700$

The contribution margin per unit is closest to:

$$39\mathrm{.}00$

$$60\mathrm{.}00$

$$4\mathrm{.}90$

$$21\mathrm{.}00$