Breakeven Sales for a Local Manufacturing Are $190,620

Breakeven sales for a local manufacturing are $190,620.The company manufactures and sells 2 products Basic and Expert.To breakeven it must sell 945 Basic units and 1,755 Expert units.The company's fixed costs are $91,989.The Basic product sells for $136 while the Expert unit sells for $144.The Basic unit's $88.40 variable costs.What is the contribution margin per unit of Expert units (if necessary, round your answer to the nearest cent) ?

A) $100.02
B) $77.99
C) $22.48
D) $26.78