A cement manufacturer has supplied the following data:

Tons of cement produced and sold		248,000
Sales revenue	$	1,041,600
Variable manufacturing expense	$	417,000
Fixed manufacturing expense	$	276,000
Variable selling and administrative expense	$	79,000
Fixed selling and administrative expense	$	216,000
Net operating income	$	53,600

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

Multiple Choice

• a $0.22 per unit

• b $2.00 per unit

• c $4.20 per unit

• d $2.20 per unit