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	$	4.20
Variable manufacturing overhead	$	1.55
Fixed manufacturing overhead	$	9.00
Fixed selling expense	$	3.15
Fixed administrative expense	$	1.80
Sales commissions	$	0.50
Variable administrative expense	$	0.45

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

Multiple Choice

• $13.45

• ($0.50)

• $5.40

• $15.95