Required information [The following information applies to the questions displayed beiow Burchard Company sold 41,000 units of its only product for $17.20 per unit this year Manufacturing and selling the procuct required $312.000 of foxed costs. Its per unit varlable costs follow. Fot the next year, management will use a new material, which wili reduce cirect matenals costs to $184 per unit and reduce direct labor costs to $216 per unit, Siles total fixed costs, vatiabie overheded costs per unit, and variable set ng and administrative costs per unit wil not change. Manogenient is also considering raising ne seiling price to $21.50 per unt, which would decrease unit sbles volume to 36,900 units unit, which would decrease unit sales volume to 36,900 units. Required: 1. Compute the contribution margin per unit from (a) using the new material and (b) using the new material and increasing the selling price. (Round your answers to 2 decimal places.)