Krepps Corporation produces a single product. Last year, Krepps manufactured 28,000 units and sold 22,500 units. Production costs for the year were as follows:

Direct materials$229,600Direct labor$134,400Variable manufacturing overhead$215,600Fixed manufacturing overhead$336,000

Sales totaled $1,046,250 for the year, variable selling and administrative expenses totaled $117,000, and fixed selling and administrative expenses totaled $201,600. There was no beginning inventory. Assume that direct labor is a variable cost.

The contribution margin per unit was: