1028. If break-even number of units are 120 units and fixed cost is $62000, then contribution margin per unit will be

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A. $74,400
B. $7,440,000
C. $516.67
D. $51,667
✅ The correct answer is option C.
Contribution margin per unit = Fixed cost ÷ Break-even number of units
= $62000 ÷ 120 = $516.67.

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