The following costs result from the production and sale of 4,700 drum sets manufactured by Tom Thompson Company for the year ended December 31, 2013. The drum sets sell for $320 each. The company has a 35% income tax rate.

Variable production costs
Plastic for casing	$	145,700
Wages of assembly workers		451,200
Drum stands		188,000
Variable selling costs
Sales commissions		136,300
Fixed manufacturing costs
Taxes on factory		8,000
Factory maintenance		16,000
Factory machinery depreciation		76,000
Fixed selling and administrative costs
Lease of equipment for sales staff		16,000
Accounting staff salaries		66,000
Administrative management salaries		146,000

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2.1 Compute its contribution margin per unit. (Input all amounts as positive values. TOM THOMPSON COMPANY Contribution Margin Income Statement (partial) For Year Ended December 31, 2013 Per Unit Sales Variable costs: Plastic for casing Wages of assembly workers Drum stands Sales commissions Total variable costs Contribution margin Red text indicates no response was expected in a cell or a formula-based calculation is incorrect; no points deducted