Answer:
the contribution margin per unit is $15 per unit
Explanation:
The computation of the contribution margin per unit is shown below:
Contribution margin per unit is
= Selling price per unit - variable cost per unit
= ($540,000 ÷ 9,000 units) - ($405,000 ÷ 9,000 units)
= $60 - $45
= $15 per unit
Hence, the contribution margin per unit is $15 per unit