Please assist

Tirri Corporation has provided the following information: Cost per Cost per Unit Period Direct materials $ 7.40 Direct labor $ 3.65 Variable manufacturing overhead $ 1.45 Fixed manufacturing overhead $24, 200 Sales commissions $ 1. 20 Variable administrative expense $ 0. 75 Fixed selling and administrative expense $ 8,600 If the selling price is $27.90 per unit, the contribution margin per unit sold is closest to: