Unit Contribution Margin Calculation

Lorri$$s income statement is as follows:

Sales$*$$$135,000$Less variable costs$(43,200)$Contribution margin$$91,800$Less fixed costs$(21,600)$Net income$$70,200$

$*5,000$ units sold

What is the unit contribution margin?

Select one:

a$.$

$$18\mathrm{.}36$

b$.$

$$27\mathrm{.}00$

c$.$

$$14\mathrm{.}04$

d$.$

$$9\mathrm{.}18$