Carr Company produces a single product. During the past year, Carr manufactured 33,110 units and sold 27,600 units. Production costs for the year were as follows:

Direct materials	$248,325
Direct labor	$175,483
Variable manufacturing overhead	$294,679
Fixed manufacturing overhead	$463,540

Sales were $1,242,000 for the year, variable selling and administrative expenses were $140,760, and fixed selling and administrative expenses were $221,837. 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.)

$18.20

$23.30

$19.30

$13.70