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Contribution margin per unit

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11. In September, Smith Company had the following financial statement amounts related to producing 1,000 units:
Direct materials $30,000
Depreciation expense 12,000
Sales revenue 88,000
Direct labor 10,000
Rent expense 13,000

How much is contribution margin per unit?
A) $48
B) $58
C) $35
D) $13

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Variable expenses = direct ...

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