A cement manufacturer has supplied the following data: Tons of cement produced and sold Sales revenue Variable manufacturing expense Fixed manufacturing expense Variable selling and administrative expense Fixed selling and administrative expense Net operating income 267,000 $1, 174,800 436,000 233,000 $ 98,000 $ 223,000 $ 184,800 What is the company's unit contribution margin? (Round your intermediate calculations to 2 decimal places.) Multiple Choice $4.40 per unit 0 $0.42 per unit 0 $2.00 per unit