A cement manufacturer has supplied the following data:

Tons of cement produced and sold 255,000
Sales revenue $1,096,500
Variable manufacturing expense $425,000
Fixed manufacturing expense $284,000
Variable selling and administrative expense $85,000
Fixed selling and administrative expense $224,000
Net operating income $78,500

What is the company’s unit contribution margin?

rev: 03_14_2012

$2.30
$2.00
$.32
$4.30