Required information [The following information applies to the questions displayed below.) 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 Shipped 4 Month January February March April May June July Total Shipping Expense $ 1,920 $ 2,820 $ 2,250 $ 1,248 $ 1,980 $ 2,580 $ 3,648 5 2 3 6 8 8. If the air conditioners have an average sales price of $5,700, variable direct manufacturing costs are $2,850 per unit, variable manufacturing overhead costs are $1,140 per unit, and variable selling and administration costs (excluding shipping) are $230 per unit, what is the contribution margin per unit? Contribution margin per unit