A project has expected sales of 54,000 units, 5 percent, variable cost per unit of $87, 2 percent, fixed costs of $287,000, 1 percent, and a sales price per unit of $219, 2 percent. The depreciation expense is $47,000 and the tax rate is 23 percent. What is the contribution margin per unit for a sensitivity analysis using a variable cost per unit of $85?