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39 A cement manufacturer has supplied the following data: Tons of cement produced and sold 251,000 Sales revenue $ 1,054,200 Variable manufacturing expense $ 420,000

39

A cement manufacturer has supplied the following data:

Tons of cement produced and sold 251,000
Sales revenue $ 1,054,200
Variable manufacturing expense $ 420,000
Fixed manufacturing expense $ 279,000
Variable selling and administrative expense $ 82,000
Fixed selling and administrative expense $ 219,000
Net operating income $ 54,200

What is the company's unit contribution margin? (Round your intermediate calculations to 2 decimal places.)

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