Southampton Electronics Manufactures a Range of Portable Heaters -
the Variable Expense Per Unit Is:

A)£10

Southampton Electronics manufactures a range of portable heaters. Most of the output is exported. $\begin{array}{lrr} \text { Sales. } & \text { 12,000 units } \\ \text { Selling price. } & \text { £25 per unit} \\ \text { Contribution margin ratio. } &40\%\\ \text { Margin of safety percentage. } &30\%\\\end{array}$

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The variable expense per unit is:

A) £10.00 per unit
B) £17.50 per unit
C) £ 7.50 per unit
D) £15.00 per unit