Harris Corporation produces a single product. Last year, Harris manufactured 33,110 units and sold 27,600 units. Production costs for the year were as follows:

Fixed manufacturing overhead	$463,540
Variable manufacturing overhead	$294,679
Direct labor	$175,483
Direct materials	$248,325

Sales were $1,242,000, for the year, variable selling and administrative expenses were $140,760, and fixed selling and administrative expenses were $221,837. 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.)

A-$13.70 per unit

B-$19.30 per unit

C-$23.30 per unit

D-$18.20 per unit