Phillips Company manufactures air-conditioning units for commercial buildings and has noticed considerable variation in shipping expenses from month to month as per the data below:

	Units	Total Shipping
Month	Shipped	Expense
January	4	$	1,600
February	4	$	2,500
March	5	$	1,850
April	2	$	1,200
May	3	$	1,740
June	6	$	2,100
July	8	$	2,880

8. If the air conditioners have an average sales price of $4,100, variable direct manufacturing costs are $2,050 per unit, variable manufacturing overhead costs are $820 per unit, and variable selling and administration costs (excluding shipping) are $160 per unit, what is the contribution margin per unit?