A Division Sold 280,000 Calculators During 2016 How Much Is the Contribution Margin Per Unit, Rounded to costs:}\\
\text

A division sold 280,000 calculators during 2016: $\begin{array}{c}\begin{array}{lll}\text {Sales.}\\\text {Variable costs:}\\\text {Materials}\\\text {Order processing}\\\text {Billing labour}\\\text {Delivery costs}\\\text {Selling expenses}\\\text {Total variable costs}\\\text {Fixed costs}\end{array}\begin{array}{lll}&\$5,600,000\\\\\$1,400,000\\280,000\\1,120,000\\840,000\\\underline{560,000}\\&4,200,000\\&\$750,000\end{array}\end{array}$
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