The contribution per unit is

A) price minus total costs.
B) price minus total variable cost.
C) price minus variable cost per unit.
D) total revenue minus total cost.
E) break-even quantity divided by total fixed costs.

Contribution Per Unit

The amount of money left from the sale of one unit after deducting the variable costs associated with the product's production and sale.

Variable Cost Per Unit

The cost that varies with the level of output or production, such as materials and labor, on a per-unit basis.

Total Variable Cost

The sum of all costs that vary with the level of output produced, such as materials and labor.