During the Past Year, Waxman Electronics Manufactured 25,000 Speakers During

During the past year, Waxman Electronics manufactured 25,000 speakers during 2014 and sold 26,000 speakers. Production costs during the year were as follows: $\begin{array}{lr}\text { Fixed manufacturing overhead } & \$ 546,000 \\\text { Variable manufacturing overhead } & 234,000 \\\text { Direct labor } & 312,000 \\\text { Direct materials } & 780,000\end{array}$ Sales totaled $3,120,000, variable selling and administrative costs totaled $182,000, and fixed selling and administrative costs totaled $114,000. There were 2,200 speakers in beginning inventory. How much is the contribution margin per unit?

A) $48.00
B) $69.00
C) $62.00
D) None of these answer choices are correct.