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 $ 5.25 Direct labor $ 5.50 Variable manufacturing overhead $ 1.30 Fixed manufacturing overhead $ 10.00 Fixed selling expense $ 3.85 Fixed administrative expense $ 1.60 Sales commissions $ 0.80 Variable administrative expense $ 0.75 If the selling price is $28.00 per unit, the contribution margin per unit sold is closest to: