Insufficient data to compute per-unit value Steps:

• Note opening and closing inventory units are equal at 40,000, so production equals sales units (S), but S is unknown.
• Marginal costing profit = total contribution (S × contribution per unit) minus total fixed costs = $250,000.
• Absorption costing profit = marginal costing profit + (fixed overhead in closing inventory – fixed overhead in opening inventory) = $240,000.
• Difference of –$10,000 reflects change in fixed overhead valuation in inventory ($10,000 / 40,000 = $0.25 less per unit this period vs. prior), but does not reveal S or contribution per unit.
• Without S or other cost/sales data, marginal cost profit per unit (contribution per unit) cannot be calculated.

Why D is correct:

• Not applicable; no option fits due to missing sales units.

Why the others are wrong:

• A: $250,000 / 40,000 =$6.25 assumes inventory units equal sales, which is invalid.
• B: No calculation yields $6.45.
• C: No calculation yields $7.10.

Not enough information. Final answer: Not enough information.