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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

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 UnitDirect materials$ 4.85Direct labor$ 4.20Variable manufacturing overhead$ 1.55Fixed manufacturing overhead$ 9.00Fixed selling expense$ 3.15Fixed administrative expense$ 1.80Sales commissions$ 0.50Variable administrative expense$ 0.45

If the selling price is $25.00 per unit, the contribution margin per unit sold is closest to:

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