Answer:
contribution margin per unit is $63
Explanation:
Data was missing in the question, the original question has following Information
Rosenthal Company makes and sells products with variable costs of $24 each. Rosenthal incurs annual fixed costs of $315,000. The current sales price is $87.
Sales price = $87 / unit
Variable Cost = $24 / unit
Contribution Margin = Sales Price - Variable Cost
Contribution Margin = $87 - $24
Contribution Margin = $63 / unit