Partridge Company Provided the Following Information Regarding Its One and Only

Partridge Company provided the following information regarding its one and only product-ice skates. $\begin{array}{ll}\text { Direct materials used } & \$ 200,000 \\\text { Direct labor } & \$ 0,000 \\\text { Fixed overhead } & 100,000 \\\text { Fixed s elling and administrative costs } & 150,000\\\text { Variable overhead } & 20,000 \\\text { Variable selling and administrative } & 60,000 \\\text { Selling unit price } & 75 \\\text { Units produced and sold } & 10,000\end{array}$ The difference in manufacturing cost per unit between the absorption approach and contribution approach is:

A) $10 higher if absorption cost is used
B) $36 higher if contribution is used
C) $10 higher if contribution cost is used
D) $36 higher if absorption is used