Carr Company produces a single product. During the past year, Carr manufactured 31,770 units and sold 26,400 units. Production costs for the year were as follows:

Direct materials	$228,744
Direct labor	$142,965
Variable manufacturing overhead	$247,806
Fixed manufacturing overhead	$508,320

Sales were $1,161,600 for the year, variable selling and administrative expenses were $139,920, and fixed selling and administrative expenses were $225,567. 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.)

$24.50

$14.70

$20.30

$19.20