Krepps Corporation produces a single product. Last year, Krepps manufactured $32,150$ units and sold $26,900$ units. Production costs for the year were as follows:

Direct materials $ $234,695$

Direct labor $ $154,320$

Variable manufacturing overhead $ $279,705$

Fixed manufacturing overhead $ $482,250$

Sales totaled $$1,277,750$ for the year, variable selling and administrative expenses totaled $$158,710,$ and fixed selling and administrative expenses totaled $$212,190.$ There was no beginning inventory. Assume that direct labor is a variable cost.

The contribution margin per unit was:

Multiple Choice

$$21\mathrm{.}90$ per unit

Incorrect

$$16\mathrm{.}30$ per unit

$$20\mathrm{.}80$ per unit

$$26\mathrm{.}70$ per unit