Kogler Corporation's relevant range of activity is 7,000 units to 11,000 units. When it produces and sells 9,000 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	5.35
Direct labor	$	5.70
Variable manufacturing overhead	$	1.40
Fixed manufacturing overhead	$	8.00
Fixed selling expense	$	3.95
Fixed administrative expense	$	1.80
Sales commissions	$	0.60
Variable administrative expense	$	0.55

If the selling price is $27.00 per unit, the contribution margin per unit sold is closest to: