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 Total Shipping Expense Month January Shipped $ 2,080 February $ 2,980 March 5 $ 2,450 April 2 $ 1,272 May June July 3 $ 2,100 $ 2,820 $ 4,032 8. If the air conditioners have an average sales price of $6,500, variable direct manufacturing costs are $3,250 per unit, variable manufacturing overhead costs are $1,300 per unit, and variable selling and administration costs (excluding shipping) are $260 per unit, what is the contribution margin per unit? Contribution margin per unit