Please answer and explain. I am taking the test right now.

Thank you:

Eley Corporation produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 40,000 units per month is as follows: Direct materials Direct labor Variable manufacturing overhead Flxed manufacturing overhead Variable selling & administrative expense Fixed sellin $ 516 $15.0 $ 14 22.0 $ 1.9 $175 g & administrative expense The normal selling price of the product is S115.2 per unit. An order has been received from an overseas customer for 1,400 units to be delivered this month at a special discounted price. This orcler would not change the total amount of the company's fixed costs. The variable selling and administrative expense would be $13 less per unit on this order than on normal sales. Direct labor is a variable cost in this company. What is the contribution margin per unit on normal sales? $45.30 $15.30 O $16.70 $14.00