Krepps Corporation produces a single product. Last year, Krepps manufactured 26,030 units and sold 20,700 units. Production costs for the year were as follows:

Direct materials $ 192,622

Direct labor $ 143,165

Variable manufacturing overhead $ 210,843

Fixed manufacturing overhead $ 494,570

Sales totaled $983,250 for the year, variable selling and administrative expenses totaled $120,060, and fixed selling and administrative expenses totaled $161,386. There was no beginning inventory. Assume that direct labor is a variable cost.

The contribution margin per unit was:

Garrison 16e Rechecks 2017-09-30