Final answer:
The contribution margin per unit is the sales price per unit minus the variable cost per unit. This figure indicates how much each unit contributes to covering fixed costs and generating profit, but not enough information is provided to determine the specific value from the options given.
Step-by-step explanation:
The concept being discussed is the contribution margin per unit, which is a critical metric in cost accounting and management. Unfortunately, the information provided does not give us adequate details to directly answer the initial question regarding the specific contribution margin per unit value (options a) $8 b) $12 c) $20 d) $180,000).
However, I can explain what the contribution margin per unit represents. It is calculated by taking the sales price per unit and subtracting the variable cost per unit. The remainder is the contribution margin per unit. This figure is important because it tells a company how much contribution each unit sold is making towards covering fixed costs and generating profit.
Example Calculation:
If a company sells a product for $50 and the variable cost per unit is $30, then the contribution margin per unit would be:
Contribution Margin per Unit = Sales Price per Unit - Variable Cost per Unit
Contribution Margin per Unit = $50 - $30
Contribution Margin per Unit = $20
This is just an example and not related to the specifics of the student's question, as the data needed to calculate the exact value is not provided.