Kesterson Corporation has provided the followinginformation:

	Cost per Unit		Cost per Period
Direct materials	$	6.20
Direct labor	$	3.10
Variable manufacturing overhead	$	1.35
Fixed manufacturing overhead			$	14,000
Sales commissions	$	1.50
Variable administrative expense	$	0.40
Fixed selling and administrative expense			$	4,500

If the selling price is $21.90 per unit, the contribution marginper unit sold is closest to: