To calculate the contribution margin per unit for component D53, we use the formula:

$\text{Contribution Margin per Unit} = \text{Selling Price per Unit} - \text{Variable Costs per Unit}$

However, the question only provides the selling price ($150 per unit) and annual production (8,000 units). To proceed, we need the total variable costs or variable cost per unit. If you can provide the total variable costs, I'll complete the calculation.

If the total variable costs are not provided, I recommend looking at the breakdown of costs in the original problem, typically including materials, labor, and variable overheads. Let me know if that data is available!

Would you like assistance finding this data or working through an assumption-based example? Let me know!

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Related Questions:

1. What are the total variable costs for component D53 at 8,000 units of production?
2. How does the contribution margin per unit change if the variable costs are reduced by 10%?
3. What is the total contribution margin for 8,000 units of component D53?
4. How would the contribution margin per unit be affected if the selling price increases by 5%?
5. What is the breakeven quantity for component D53 if fixed costs are $200,000?

Tip:

To calculate contribution margin efficiently, always differentiate between fixed and variable costs.