HarrisCorporation produces a single product. Last year, Harris manufactured 34,930 units and sold 29,900 units. Production costs for the year were as follows:

Fixed manufacturing overhead	$454,090
Variable manufacturing overhead	$300,398
Direct labor	$171,157
Direct materials	$265,468

Sales were $1,330,550, for the year, variable selling and administrative expenses were $170,430, and fixed selling and administrative expenses were $261,975. 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.)

$13.20 per unit

$17.70 per unit

$18.80 per unit

$23.40 per unit