A cement manufacturer has supplied the following data:
Tons of cement produced and sold 245,000
Sales revenue $1,078,000
Variable manufacturing expense $424,000
Fixed manufacturing expense $283,000
Variable selling and administrative expense $66,000
Fixed selling and administrative expense $223,000
Net operating income $82,000
What is the company's unit contribution margin? (Do not round your intermediate calculations.)
$0.42 per unit
$4.40 per unit
$2.00 per unit
$2.40 per unit