Chelonia Ltd manufactures small robot toys.It plans to introduce a new product,Speedie the robot tortoise.The following activity cost information is available:
It is expected that each unit of Speedie will sell for $23.The direct material cost for unit is $10.What is the contribution margin per units? (For simplicity,assume that you can have partial moves and partial batches - that is,no need to round up the number of batches and the number of moves) 
A) $21
B) $13
C) $11
D) $4
Correct Answer:
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