Carver Corporation produces a product which sells for $40. Variable manufacturing costs are $18 per unit. Fixed manufacturing costs are $5 per unit based on the current level of activity, and fixed selling and administrative costs are $4 per unit. A selling commission of 15% of the selling price is paid on each unit sold. The contribution margin per unit is: Decaprio Inc. produces and sells a single product. The company has provided its contribution format income statement for June. Sales (5,600 units) Variable expenses Contribution margin Fixed expenses Net operating income $224,000 117,600 106,400 86,700 $ 19,700 If the company sells 5,800 units, its net operating income should be closest to: (Do not round intermediate calculations.)