Harris Corporation produces a single product. Last year, Harris manufactured 30,140 units and sold 24,600 units. Production costs for the year were as follows:

Fixed manufacturing overhead	$572,660
Variable manufacturing overhead	$223,036
Direct labor	$147,686
Direct materials	$253,176

Sales were $1,242,300, for the year, variable selling and administrative expenses were $140,220, and fixed selling and administrative expenses were $217,008. There was no beginning inventory. Assume that direct labor is a variable cost.

The contribution margin per unit would be