Laner Company has the following data for the production and sale of 2,500 units. Sales price $ 760.00 per unit Fixed costs: Marketing and administrative $ 280,000 per period Manufacturing overhead $ 140,000 per period Variable costs: Marketing and administrative $ 47.50 per unit Manufacturing overhead $ 76.00 per unit Direct labor $ 95.00 per unit Direct material $ 190.00 per unit What is the contribution margin per unit?