In cost-volume-profit analysis, the unit contribution margin is: Multiple Choice Sales price per unit less cost of goods sold per unit. Sales price per unit less unit fixed cost per unit.

Mystic bottling company bottles popular beverages in the bottling department. the beverages are produced by blending concentrate with water and sugar. the concentrate is purchased from a concentrate producer. the concentrate producer sets higher prices for the more popular concentrate flavors. a simplified bottling department cost of production report separating the cost of bottling the four flavors follows: