Carr Company produces a single product. During the past year, Carr manufactured 34,250 units and sold 28,400 units. Production costs for the year were as follows:

Fixed manufacturing overhead	$650,750
Variable manufacturing overhead	$256,875
Direct labor	$140,425
Direct materials	$284,275

Sales totaled $1,434,200, variable selling expenses totaled $167,560, and fixed selling and administrative expenses totaled $215,775. There were no units in beginning inventory. Assume that direct labor is a variable cost.

The contribution margin per unit would be: