Flannigan Company Manufactures and Sells a Single Product That Sells $\$ 200$

Flannigan Company manufactures and sells a single product that sells for $450 per unit; variable costs are $270. Annual fixed costs are $800,000. Current sales volume is $4,200,000.
- Compute the contribution margin per unit.

A) $\$ 200$ .
B) $\$ 190$ .
C) $\$ 450$ .
D) $\$ 270$ .
E) $\$ 180$ .