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	$4.85
Direct Labor	$4.70
Variable manufacturing overhead	$1.65
Fixed manufacturing overhead	$10.00
Fixed selling expense	$3.45
Fixed administrative expense	$1.50
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:

A: $17.45

B: $0.30

C: $14.65

D: $5.80