A company's sales have increased after one of its products became popular through social media. The company would like to make more money per unit. What allows a company to increase its contribution margin per unit?

Reducing accounting salaries does not directly influence the contribution receipts per unit of a product. While it may lower overall operational costs, it does not enhance the product's value or quality, which are critical for justifying a higher selling price and increasing contribution margins.

Opting for cheaper materials typically results in lower product quality, which can lead to diminished customer satisfaction and potentially lower sales prices. Consequently, this approach is likely to decrease, rather than increase, contribution receipts per unit, as customers may not be willing to pay a premium for inferior products.

Raising the salary of a plant manager may be beneficial for managerial motivation and performance but does not have a direct impact on the product's quality or its selling price. Without an improvement in the product itself, this action does not contribute to an increase in contribution receipts per unit.