See data below regarding Fun factory's current year operation. What is the contribution margin per unit?

Selling price, per unit Direct materials, per unit Direct labor, per unit Variable manufacturing overhead, per unit Fixed manufacturing overhead, total Sales commissions, per unit Variable administrative expenses, per unit Fixed selling and administrative expenses, total Units produced Units sold $53.60 $13.70 $7.60 $2.70 $450,000 $2.60 $1.30 $180,000 100,000 units 90,000 units