ABC, Inc. sells a single product. If the company's fixed costs are $$81,000,$ break$-$even sales in units is $15,000,$ and the product's contribution margin ratio is $60\%,$ then what is the product's contribution margin per unit?

$$ $$2\mathrm{.}40$

$$3\mathrm{.}60$

$$6\mathrm{.}00$

$$5\mathrm{.}40$

$$ None of the above