Krepps Corporation produces a single product. Last year, Krepps manufactured 29,650 units and sold 24,600 units. Production costs for the year were a follows: Direct materials 222,375 Direct labor 145,285 Variable manufacturing overhead 243,130 563,350 Fixed manufacturing overhead Sales totaled $1,070,100 for the year, variable selling and administrative expenses totaled $140,220, and fixed selling and administrative expenses totaled $210,515. There was no beginning inventory. Assume that direct labor is a variable cost. The contribution margin per unit was: