Elfalan corporation produces a single product. the cost of producing and selling a single unit of this product at the company's normal activity level of 80,000 units per month is as follows: per unit direct materials $ 22.50 direct labor $ 7.50 variable manufacturing overhead $ 1.70 fixed manufacturing overhead $ 19.00 variable selling & administrative expense $ 2.70 fixed selling & administrative expense $ 8.60 the normal selling price of the product is $67.80 per unit. an order has been received from an overseas customer for 3,000 units to be delivered this month at a special discounted price. this order would not change the total amount of the company's fixed costs. the variable selling and administrative expense would be $1.90 less per unit on this order than on normal sales. direct labor is a variable cost in this company. what is the contribution margin per unit on normal sales? (round your intermediate calculations to 2 decimal places.) garrison 16e rechecks 2017-09-13

a. $7.20 per unit
b. $33.40 per unit
c. $5.80 per unit
d. $7.70 per unit