At a Volume of 20,000 Units,Dries Reported Sales Revenues of $1,000,000,variable

At a volume of 20,000 units,Dries reported sales revenues of $1,000,000,variable costs of $300,000,and fixed costs of $260,000.The company's contribution margin per unit is:

A) $22.
B) $28.
C) $35.
D) $37.
E) an amount other than those abovE.