A cement manufacturer has supplied the following data:

Tons of cement produced and sold		240,000
Sales revenue	$	1,056,000
Variable manufacturing expense	$	428,000
Fixed manufacturing expense	$	287,000
Variable selling and administrative expense	$	52,000
Fixed selling and administrative expense	$	227,000
Net operating income	$	62,000

What is the company's unit contribution margin?

Multiple Choice

• $2.00 per unit

• $0.42 per unit

• $4.40 per unit

• $2.40 per unit