Carr Company produces a single product. During the past year, Carr manufactured 35,040 units and sold 29,600 units. Production costs for the year were as follows:

Direct materials	$266,304
Direct labor	$157,680
Variable manufacturing overhead	$297,840
Fixed manufacturing overhead	$385,440

Sales were $1,450,400 for the year, variable selling and administrative expenses were $156,880, and fixed selling and administrative expenses were $255,792. There were no units in beginning inventory. Assume that direct labor is a variable cost.

The contribution margin per unit was: (Do not round intermediate calculations.)

$24.20

$18.60

$28.40

$23.10