Orion Recently Reported Sales Revenues of $800,000,a Total Contribution Margin

Orion recently reported sales revenues of $800,000,a total contribution margin of $300,000,and fixed costs of $180,000.If sales volume amounted to 10,000 units,the company's variable cost per unit must have been:

A) $12.
B) $32.
C) $50.
D) $92.
E) an amount other than those abovE.