Elsea Company, which produces and sells a small digital clock, bases its pricing strategy on a 25 percent markup on total cost. Based on annual production costs for 18,000 units of product, computations for the sales price per clock follow.

Unit-level costs	$	288,000
Fixed costs		72,000
Total cost (a)		360,000
Markup (a 0.25)		90,000
Total sales (b)	$	450,000
Sales price per unit (b 18,000)	$	25

Required

a-1.	Elsea has excess capacity and receives a special order for 4,000 clocks for $20 each. Calculate the contribution margin per unit from the special order.