HarrisCorporation produces a single product. Last year, Harris manufactured 25,000 units and sold 20,000 units. Production costs for the year were as follows:

Fixed manufacturing overhead $250,000

Variable manufacturing overhead $210,000

Direct labor $120,000

Direct materials $180,000

Sales were $850,000, for the year, variable selling and administrative expenses were $110,000, and fixed selling and administrative expenses were $170,000. 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.)

$12.10 per unit

$22.10 per unit

$16.60 per unit

$17.70 per unit