Blossom Company produces a molded briefcase that is distributed to luggage stores. The following operating data for the current year has been accumulated for planning purposes.

Sales price		$36
Variable cost of goods sold		10
Variable selling expenses		9.00
Variable administrative expenses		3
Annual fixed expenses
Overhead		$9,672,000
Selling expenses		2,046,000
Administrative expenses		3,906,000

Blossom can produce 1.86 million cases a year. The projected net income for the coming year is expected to be $2.220 million. Blossom is subject to a 40% income tax rate. During the planning sessions, Blossoms managers have been reviewing costs and expenses. They estimate that the companys variable cost of goods sold will increase 15% in the coming year and that fixed administrative expenses will increase by $186,000. All other costs and expenses are expected to remain the same.

(a1)

Calculate contribution margin per unit for the coming year. (Round contribution margin per unit to 2 decimal places, e.g. 0.38.)