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Required information

$[$The following information applies to the questions displayed below.$]$

Burchard Company sold $36,000$ units of its only product for $$16\mathrm{.}20$ per unit this year. Manufacturing and selling the product required $$302,000$ of fixed costs. Its per unit variable costs follow.

Direct materials

Direct labor $ $$4\mathrm{.}10$

Variable overhead costs $3\mathrm{.}10$

Variable selling and administrative costs $,0\mathrm{.}41$

For the next year, management will use a new material, which will reduce direct materials costs to $$1\mathrm{.}23$ per unit and reduce direct labor costs to $$2\mathrm{.}17$ per unit. Sales, total fixed costs, variable overhead costs per unit, and variable selling and administrative costs per unit will not change. Management is also considering raising its selling.price to $$21\mathrm{.}06$ per unit, which would decrease unit sales volume to $30,600$ units.

Required:

Compute the contribution margin per unit from $($a$)$ using the new material and $($b$)$ using the new material and increasing the selling price. $($Round your answers to $2$ decimal places.$)$

$\backslash$table$[[,$With new material,$\backslash$table$[[$With new material$],[$and price$],[$increase$]]],[$Sales price per unit,,$],[$Variable costs per unit,,$],[$Direct materials,,$],[$Direct labor,,$],[$Variable overhead,,$],[$Variable selling & administrative expenses,,$],[$Variable costs per unit,$$,],[$Contribution margin per unit,,$]]$