Insufficient information to determine new contribution Steps:

• Contribution per unit = selling price - variable costs (direct materials + direct labour).
• Direct labour cost is $30 per unit.
• Direct materials cost is listed as $105, but unclear if this is list price or net of original 10% discount.
• Selling price is not provided, preventing calculation of contribution.

Why D is correct:

• Not applicable; calculation impossible without selling price.

Why the others are wrong:

• A, B, C: All require complete data, which is missing.

Not enough information. Final answer: Not enough information.