Krepps Corporation produces a single product. Last year, Krepps manufactured 33,110 units and sold 27,600 units. Production costs for the year were as follows:

 

Direct materials	248,325
Direct labor	175,483
Variable manufacturing overhead	294,679
Fixed manufacturing overhead	463,540

 

Sales totaled $1,242,000 for the year, variable selling and administrative expenses totaled $140,760, and fixed selling and administrative expenses totaled $221,837. There was no beginning inventory. Assume that direct labor is a variable cost.

 

The contribution margin per unit was: