Eley Corporation produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 40,000 units per month is as follows:

Direct materials	$	53.4
Direct labor	$	11.2
Variable manufacturing overhead	$	1.7
Fixed manufacturing overhead	$	21.1
Variable selling & administrative expense	$	2.2
Fixed selling & administrative expense	$	14.9

The normal selling price of the product is $110.6 per unit. An order has been received from an overseas customer for 1,550 units to be delivered this month at a special discounted price. This order would not change the total amount of the company's fixed costs. The variable selling and administrative expense would be $1.6 less per unit on this order than on normal sales. Direct labor is a variable cost in this company. What is the contribution margin per unit on normal sales?

$42.10

$11.50

$13.20

$9.90