Krepps Corporation produces a single product Last year, Krepps manufactured 25,000 units and sold 20,000 units. Production costs for the year were as follows: $180,000 $120,000 $210, 000 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $250,000 Sales totaled $850,000 for the year, variable selling and administrative expenses totaled $110,000, and fixed selling and administrative expenses totaled $170,000. There was no beginning inventory. Assume that direct labor is a variable cost. The contribution margin per unit was: (Round your intermediate calculations to 2 decimal places.)