During the past year, Weisenfeld Garments, Inc., produced 200,000 units of product and sold 90% of everything produced. There was no beginning inventory of finished units.
Production costs consisted of $400,000 direct materials. $600,000 direct labour, $100,000 variable manufacturing overhead, and $160,000 fixed manufacturing overhead. Normal capacity for the plant is 200,000 units. Selling price was 58. Required: What is unit contribution margin?