Answer:
$2.3 per unit
Step-by-step explanation:
Calculation for company's unit contribution margin
First step is to calculate the Contribution margin using this formula
Contribution margin = Sales revenue - Variable manufacturing expenses - Variable selling and administrative expenses
Let plug in the formula
Contribution margin = $1,010,500 - $416,000 - $54,000
Contribution margin = $540,500
Now let calculate the Contribution margin per unit using this formula
Contribution margin per unit = Contribution margin / Cement tons
Contribution margin per unit = $540,500 / 235,000
Contribution margin per unit =$2.3 per unit.
Therefore company's unit contribution margin is $2.3 per unit