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	$	4.55
Direct labor	$	4.10
Variable manufacturing overhead	$	1.35
Fixed manufacturing overhead	$	7.00
Fixed selling expense	$	3.15
Fixed administrative expense	$	1.60
Sales commissions	$	0.40
Variable administrative expense	$	0.35

If the selling price is $21.00 per unit, the contribution margin per unit sold is closest to:

		$10.25
		$4.00
		($1.50)
		$12.35