Carr Company produces a single product. During the past year, Carr manufactured 32,900 units and sold 27,500 units. Production costs for the year were as follows: Fixed manufacturing overhead $592,200 Variable manufacturing overhead $289,520 Direct labor $171,080 Direct materials $253,330 Sales totaled $1,168,750, variable selling expenses totaled $148,500, and fixed selling and administrative expenses totaled $227,010. 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.)