8

Tirri Corporation has provided the following information:

	Cost per Unit			Cost per Period
Direct materials	$	6.85
Direct labor	$	3.80
Variable manufacturing overhead	$	1.35
Fixed manufacturing overhead				$	23,100
Sales commissions	$	1.30
Variable administrative expense	$	0.65
Fixed selling and administrative expense				$	7,500

If the selling price is $26.80 per unit, the contribution margin per unit sold is closest to: