Kent Co$.$ manufactures a product that sells for $$58\mathrm{.}00$ and has variable costs of $$32\mathrm{.}00$ per unit. Fixed costs are $$299,000.$ Kent can buy a new production machine that will increase fixed costs by $$17,200$ per year, but will decrease variable costs by $$5\mathrm{.}00$ per unit. Compute the contribution margin per unit if the machine is purchased.

Multiple Choice

$$21\mathrm{.}00.$

$$26\mathrm{.}00.$

$$31\mathrm{.}00.$

$$34\mathrm{.}00.$

$$37\mathrm{.}00.$