The following information relates to Clyde Corporation which produced and sold 61,000 units last month.

Sales	$1,708,000
Manufacturing costs:
Fixed	$210,000
Variable	$246,700
Selling and administrative:
Fixed	$300,000
Variable	$ 46,100

There were no beginning or ending inventories. Production and sales next month are expected to be 51,000 units. The company's unit contribution margin next month should be: (Round your intermediate calculations and final answer to 2 decimal places)

a. $4.20

b. $27.52

c. $10.18

d. $23.20