A company reports the following per unit cost information for this year: Direct materials, $$3\mathrm{.}30$; Direct labor, $$4\mathrm{.}70$; Variable overhead costs, $$1\mathrm{.}90$; Variable selling and administrative costs, $$2\mathrm{.}30.$ Fixed costs are $$41,000$ per year. The company sold $6,100$ units for $$31$ per unit.

For next year, the company will use a new material, which will reduce direct materials cost to $$3\mathrm{.}00$ per unit. The company will also increase its selling price to $$32$ per unit, which will decrease unit sales volume to $5,600$ units. Fixed costs per year, direct labor cost per unit, variable overhead costs per unit, and variable selling and administrative expenses per unit will not change.

Complete this question by entering your answers in the tabs below.

Compute the contribution margin per unit when using the new material, increasing the selling price, and decreasing unit sales.

Note: Round "per unit answers" to $2$ decimal places.

$\backslash$table$[[$Contribution margin per unit,$\backslash$table$[[$With new material and$],[$increased selling price$]]],[$Sales price per unit,,$],[$Variable costs per unit,,$],[$Direct materials,,$],[$Direct labor,,$],[$Variable overhead,,$],[$Variable selling and administrative expenses,,$],[$Variable costs per unit,,$],[$Contribution margin per unit,,$]]$