Harris Company produces a single product. Last year, Harris manufactured 17,000 units and sold 13,000 units. Production costs for the year were as follows:

Direct materials $ 153.000

Direct labor $ 110.500

Variable manufacturing overhead $204.00

Fixed manufacturing overhead $ 255.000

Sales were $780,000 for the year, variable selling and administrative expenses were $88,400, and fixed selling and administrative expenses were $170,000. There was no beginning inventory. Assume that direct labor is a variable cost.

The contribution margin per unit was:

(a) $25.70

(b) $27.30

(c) $32.50

(d) None of the above.