Krepps Corporation produces a single product. Last year, Krepps manufactured 27,120 units and sold 21,800 units. Production costs for the year were as follows:

Direct materials	222,384
Direct labor	124,752
Variable manufacturing overhead	208,824
Fixed manufacturing overhead	461,040

Sales totaled $915,600 for the year, variable selling and administrative expenses totaled $128,620, and fixed selling and administrative expenses totaled $197,976. There was no beginning inventory. Assume that direct labor is a variable cost.

The contribution margin per unit was:

Multiple Choice

$11.10 per unit

$16.70 per unit

$15.60 per unit