Krepps Corporation produces a single product. Last year, Krepps manufactured 34,930 units and sold 29,900 units. Production costs for the year were as follows:

Direct materials	$	265,468
Direct labor	$	171,157
Variable manufacturing overhead	$	300,398
Fixed manufacturing overhead	$	454,090

Sales totaled $1,330,550 for the year, variable selling and administrative expenses totaled $170,430, and fixed selling and administrative expenses totaled $261,975. There was no beginning inventory. Assume that direct labor is a variable cost.

The contribution margin per unit was: