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    Description of Unit Contribution Margin

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    Mirror Company sold 17,000 units and had the following income statement for the most recent year:
    Variable expenses...$255,000
    Contribution margin...$102,000
    Fixed expenses...$68,000
    Net Income...$34,000

    Given this data, the unit contribution margin was:

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    Solution Summary

    In a very brief, three step response, this solution explains how to calculate the unit contribution margin through the use of a basic calculation.