A Division Sold 280,000 Calculators During 2020 How Much Is the Contribution Margin Per Unit, Rounded to {Sales

A division sold 280,000 calculators during 2020: $\begin{array}{llcc} \text {Sales } &&\$5,600,000\\ \text {Variable costs: } &\\ \text { Materials} &\$1,400,000\\ \text {Order processing }& 280,000&\\ \text { Billing labour} &1,120,000\\ \text { Delivery costs} &840,000\\ \text {Selling expenses } &\underline{560,000}\\ \text { Total variable costs } &&4,200,000\\ \text { Fixed costs } &&750,000\\\end{array}$
How much is the contribution margin per unit, rounded to the nearest cent?

A) $17.32
B) $15.00
C) $7.00
D) $5.00