6. Use the following information to answer this question.

Harris Company produces a single product. Last year, Harris manufactured 17,000 units and sold 13,000 units. Production costs for the year were as follows:

Production Cost Data

Direct materials $153,000

Direct labor $110,500

Variable manufacturing overhead $204,000

Fixed manufacturing overhead $255,000

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 labor is a variable cost.

The contribution margin per unit was

A. $32.50.

B. $17.50.

C. $25.70.

D. $27.30.

The answer is not D