Answer the Following Questions Using the Information Below:
Bell Company

Answer the following questions using the information below:
Bell Company sells several products. Information of average revenue and costs is as follows:
$\begin{array}{lr}\text { Selling price per unit } & \$ 28.50 \\\text { Variable costs per unit: } & \\\text { Direct material } & \$ 5.25 \\\text { Direct manufacturing labor } & \$ 1.15 \\\text { Manufacturing overhead } & \$ 0.25 \\\quad \text { Selling costs } & \$ 1.85 \\\text { Annual fixed costs } & \$ 110,000\end{array}$
$\text { The company sells } 10,000 \text { units. }$
-The contribution margin per unit is ________.

A) $15
B) $20
C) $22
D) $125