Harris Corporation produces a single product. Last year, Harris manufectured 33,100 units and sold 27800 units. Production costs for the year were as follows: Flxed manufacturing overhead Variable manufacturing overhead Direct labor Direct materials $595,800 $274,730 $145,640 $248,250 Sales were $1,320,500, for the year, variable seling and administrative expenses were $164,020, and fixed selling and administrative expenses were $205,220. There was no beginning Inventory Assume that direct labor is a vartable cost The contribution margin per unit would be: Do not round intermediate calculations) O $22.50 per unit S2730 per unit O $16 90 per unit O $21.40 per unit