Last Year, Harris Company Manufactured 17,000 Units and Sold 13,000

Last year, Harris Company manufactured 17,000 units and sold 13,000 units. Production costs for the year were as follows:
$\begin{array} { | l | r | } \hline \text { Direct materials } & \$ 153,000 \\\hline \text { Direct labour } & 110,500 \\\hline \text { Variable manufacturing overhead } & 204,000 \\\hline \text { Fixed manufacturing overhead } & 255,000 \\\hline\end{array}$ Sales were $780,000 for the year, variable selling and administrative expenses were $88,400, and fixed selling and administrative expenses were $170,000. There was no beginning inventory. Assume that direct labour is a variable cost.


-What was the contribution margin per unit? Do not round intermediate calculations.

A) $17.50.
B) $25.70.
C) $27.50.
D) $32.50.