A cement manufacturer has supplied the following data: Tons of cement produced and sold 260,000 Sales revenue $ 1,066,000 Variable manufacturing expense $ 440,000 Fixed manufacturing expense $ 237,000 Variable selling and administrative expense $ 80,000 Fixed selling and administrative expense $ 227,000 Net operating income $ 82,000 What is the company's unit contribution margin

Manipulation manufacturing's (amm) standards anticipate that there will be 5 pounds of raw material used for every unit of finished goods produced. amm began the month of maymay with 8,000 pounds of raw material, purchased 25,500 pounds for $ 15,300 and ended the month with 7,400 pounds on hand. the company produced 4,9004,900 units of finished goods. the company estimates standard costs at $ 1.10 per pound. the materials price and efficiency variances for the month of maymay were: