A cement manufacturer has supplied the following data:
| Tons of cement produced and sold | 248,000 | |
| Sales revenue | $1,041,600 | |
| Variable manufacturing expense | $417,000 | |
| Fixed manufacturing expense | $276,000 | |
| Variable selling and administrative expense | $79,000 | |
| Fixed selling and administrative expense | $216,000 | |
| Net operating income | $53,600 | |
What is the company’s unit contribution margin?
The following information relates to Clyde Corporation which produced and sold 55,000 units last month.
| Sales | $1,210,000 |
| Manufacturing costs: | |
| Fixed | $210,000 |
| Variable | $185,500 |
| Selling and administrative: | |
| Fixed | $300,000 |
| Variable | $ 45,500 |
There were no beginning or ending inventories. Production and sales next month are expected to be 45,000 units. The company’s unit contribution margin next month should be