Drake Company”s income statement for the most recent year appears below:

Sales (26,000 units)

$650,000

Less: Variable expenses

442,000

Contribution margin

208,000

Less: Fixed expenses

234,000

Net operating loss

$ (26,000)

The unit contribution margin is:

A) $17.00

B) $8.00

C) $1.00

D) $9.00