HarrisCorporation produces a single product. Last year, Harris manufactured 26,030 units and sold 20,700 units. Production costs for the year were as follows:

Fixed manufacturing overhead	$494,570
Variable manufacturing overhead	$210,843
Direct labor	$143,165
Direct materials	$192,622

Sales were $983,250, for the year, variable selling and administrative expenses were $120,060, and fixed selling and administrative expenses were $161,386. 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.)