Krepps Corporation produces a single product. Last year, Krepps manufactured 32,900 units and sold 27,500 units. Production costs for the year were as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $253, 330 $171, 080 $289, 520 $592, 200 Sales totaled $1,168,750 for the year, variable selling and administrative expenses totaled $148,500, and fixed selling and administrative expenses totaled $227,010. There was no beginning inventory. Assume that direct labor is a variable cost. The contribution margin per unit was: Multiple Choice $15.40 per unit $20.80 per unit $16.50 per unit $10.90 per unit