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: Total Units Shipping Month Shipped Expense January 4 $ 1, 880 February $ 2,780 March $ 2, 280 April $ 1, 242 DOWNUA May $ 1,950 June $ 2, 520 July $ 3, 552 8. If the air conditioners have an average sales price of $5,500, variable direct manufacturing costs are $2,750 per unit, variable manufacturing costs (excluding overhead) are $1,100 per unit, and variable selling and administration costs (excluding shipping) are $220 per unit, what is the contribution margin per unit? Contribution margin per unit