A cement manufacturer has supplied the following data:

Tons of cement produced and sold $225,000$

Sales revenue $ $1,035,000$

Variable manufacturing expense $ $421,000$

Fixed manufacturing expense $ $280,000$

Variable selling and administrative expense $ $29,000$

Fixed selling and administrative expense $ $220,000$

Net operating income $ $85,000$

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

Multiple Choice

$$2\mathrm{.}00$ per unit

$$0\mathrm{.}62$ per unit

$$4\mathrm{.}60$ per unit

$$2\mathrm{.}60$ per unit