The following information relates to Clyde Corporation which produced and sold 46,000 units last month.

Sales	$1,104,000
Manufacturing costs:
Fixed	$210,000
Variable	$139,400
Selling and administrative:
Fixed	$300,000
Variable	$ 44,600

There were no beginning or ending inventories. Production and sales next month are expected to be 36,000 units. The company's unit contribution margin next month should be: (Round your intermediate calculations and final answer to 2 decimal places)

$3.40

$8.58

$20.00

$23.60