Harris Corporation produces a single product. Last year, Harris manufactured 27,970 units and sold 22,200 units. Production costs for the year were as follows:

fixed manufacturing overhead	335,640
variable manufacturing overhead	240,542
direct labor	131,459
direct materials	234,948

Sales were $1,043,400, for the year, variable selling and administrative expenses were $113,220, and fixed selling and administrative expenses were $198,587. 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.)

$15.70 per unit

$21.30 per unit

$20.20 per unit

$25.30 per unit