Macy Corporation's relevant range of activity is 8,100 units to 16,500 units. When it produces and sells 12,300 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 5.50 Direct labor $ 3.95 Variable manufacturing overhead $ 1.95 Fixed manufacturing overhead $ 3.40 Fixed selling expense $ 1.25 Fixed administrative expense $ 0.95 Sales commissions $ 1.20 $ 0.85 Variable administrative expense If the selling price is $32.00 per unit, the contribution margin per unit sold is closest to: