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	$	4.75
Direct labor	$	4.50
Variable manufacturing overhead	$	1.55
Fixed manufacturing overhead	$	8.00
Fixed selling expense	$	3.35
Fixed administrative expense	$	2.00
Sales commissions	$	0.40
Variable administrative expense	$	0.35

If the selling price is $24.00 per unit, the contribution margin per unit sold is closest to:

Multiple Choice

• $12.45

• ($0.90)

• $5.20

• $14.75