28. A cement manufacturer has supplied the following data:

Tons of cement produced and sold		680,000
Sales revenue	$	2,788,000
Variable manufacturing expense	$	1,156,000
Fixed manufacturing expense	$	760,000
Variable selling and administrative expense	$	272,000
Fixed selling and administrative expense	$	294,000
Net operating income	$	306,000

What is the company's unit contribution margin?

$2.00 per unit

$2.10 per unit

$0.45 per unit

$4.10 per unit