Carr Company produces a single product. During the past year, Carr manufactured 30,420 units and sold 24,900 units. Production costs for the year were as follows: Fixed manufacturing overhead $395,460 Variable manufacturing overhead $258,570 Direct labor $142,974 Direct materials $234,234 Sales totaled $1,207,650, variable selling expenses totaled $136,950, and fixed selling and administrative expenses totaled $185,562. There were no units in beginning inventory. Assume that direct labor is a variable cost. The contribution margin per unit would be: (Do not round intermediate calculations.) $27.60 $22.10 $17.60 $23.20