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 $ 4.50 Direct labor $ 4.00 Variable manufacturing overhead $ 1.30 Fixed manufacturing overhead $ 6.00 Fixed selling expense $ 3.10 Fixed administrative expense $ 1.50 Sales commissions $ 0.60 Variable administrative expense $ 0.55 If the selling price is $21.00 per unit, the contribution margin per unit sold is closest to