Pedregon Corporation has provided the following information:

Cost per Unit Cost per Period

Direct materials $ $6\mathrm{.}60$

Direct labor $ $3\mathrm{.}60$

Variable manufacturing overhead $ $1\mathrm{.}40$

Fixed manufacturing overhead $ $23,400$

Sales commissions $ $0\mathrm{.}60$

Variable administrative expense $ $0\mathrm{.}65$

Fixed selling and administrative expense $ $3,000$

If the selling price is $$20\mathrm{.}60$ per unit, the contribution margin per unit sold is closest to:

Multiple Choice

$$4\mathrm{.}05$

$$6\mathrm{.}00$

$$7\mathrm{.}75$

$$10\mathrm{.}40$