A Recent Income Statement of Black Corporation Reported the Following $\begin{array}{lr}\text { Sales revenue } & \$ 8,000,000 \\\text { Variable costs } & 5,000,000 \\\text { Fixed costs } & 2,200,000\end{array}$

A recent income statement of Black Corporation reported the following data: $\begin{array}{lr}\text { Sales revenue } & \$ 8,000,000 \\\text { Variable costs } & 5,000,000 \\\text { Fixed costs } & 2,200,000\end{array}$ If these data are based on the sale of 20,000 units, the contribution margin per unit would be:

A) $40.
B) $150.
C) $290.
D) $360.
E) None of the other answers is correct.