A cement manufacturer has supplied the following data:

Tons of cement produced and sold	260,000
Sales revenue	$ 1,196,000
Variable manufacturing expense	$ 475,150
Fixed manufacturing expense	$ 289,500
Variable selling and administrative expense	$ 83,850
Fixed selling and administrative expense	$ 228,800
Net operating income	$ 118,700

What is the company's unit contribution margin? (Do not round your intermediate calculations.)

• $2.45

• $2.15

• $4.60

• $.32