Jesse owns and operates FirstCakes, a bakery that creates personalized birthday cakes for a childs first birthday. The cakes, which sell for $60 and feature an edible picture of the child, are shipped throughout the country. A typical months results are as follows:

Sales revenue		$826,200
Variable expenses		660,960
Contribution margin		165,240
Fixed expenses		79,440
Operating income		$ 85,800

What is FirstCakes contribution margin per unit?

Contribution margin per unit

$