Carr Company produces a single product. During the past year, Carr manufactured 33,930 units and sold 28,300 units. Production costs for the year were as follows:

Fixed manufacturing overhead	$542,880
Variable manufacturing overhead	$288,405
Direct labor	$145,899
Direct materials	$288,405

Sales totaled $1,287,650, variable selling expenses totaled $164,140, and fixed selling and administrative expenses totaled $206,973. 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.)

$13.90 $19.50 $24.20 $18.40