Delphi Company has developed a new product that will be marketed for the first time next year. The product will have variable costs of $24per unit. Although the marketing department estimates that66,500units could be sold at $44per unit, Delphis management has allocated only enough manufacturing capacity to produce a maximum of47,500units a year. The fixed costs associated with the new product are budgeted at $855,000for the year. Delphi is subject to a40% tax rate. Calculate contribution margin per unit. What is the formula that I'd use?