HarrisCorporation 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.)