Harris Corporation produces a single product. Last year, Harris manufactured 34,060 units and sold 28,600 units. Production costs for the year were as follows:

Fixed manufacturing overhead	$510,900
Variable manufacturing overhead	$269,074
Direct labor	$173,706
Direct materials	$255,450

Sales were $1,172,600, for the year, variable selling and administrative expenses were $148,720, and fixed selling and administrative expenses were $214,578. There was no beginning inventory. Assume that direct labor is a variable cost.

The contribution margin per unit would be: (Do not round intermediate calculations.)

$10.80 per unit

$16.40 per unit

$20.50 per unit

$15.30 per unit