Krepps Corporation produces a single product. Last year, Krepps manufactured 26,160 units and sold 20,900 units. Production costs for the year were as follows:

Direct materials	188,352
Direct labor	112,488
Variable manufacturing overhead	224,976
Fixed manufacturing overhead	470,880

Sales totaled $971,850 for the year, variable selling and administrative expenses totaled $108,680, and fixed selling and administrative expenses totaled $190,968. There was no beginning inventory. Assume that direct labor is a variable cost.

The contribution margin per unit was: