Answer the Following Questions Using the Information Below:
Warne's Flipper

Answer the following questions using the information below:
Warne's Flipper Company sells several products.Information of average revenue and costs is as follows:
$\begin{array}{lr}\text { Selling price per unit } & \$ 25.00 \\\text { Variable costs per unit: } & \\\text { Direct material } & \$ 5.00 \\\text { Direct manufacturing labour } & \$ 1.80 \\\text { Manufacturing overhead } & \$ 0.80 \\\text { Selling costs } & \$ 2.00 \\\text { Annual fixed costs } & \$ 96000\end{array}$
-The contribution margin per unit is:

A) $8.80.
B) $11.00.
C) $15.40.
D) $16.44.