Macy Corporation's relevant range of activity is 6,900 units to 14,500 units. When it produces and sells 10,700 units, its average costs per unit are as follows:

Average Cost per UnitDirect materials$5.30Direct labor$3.75Variable manufacturing overhead$1.75Fixed manufacturing overhead$3.30Fixed selling expense$1.05Fixed administrative expense$0.75Sales commissions$1.00Variable administrative expense$0.65

If the selling price is $30.00 per unit, the contribution margin per unit sold is closest to: