1. The MER-49729 merchandising company reported the following information for last year: 
2. 
   
3. Amount Sales $ 1,107,000 
4. Selling price per unit $ 410 
5. Variable selling expense per unit $ 50 
6. Variable administrative expense per unit $ 17
7. Total fixed selling expense $ 145,000
8. Total fixed administrative expense $ 120,000
9. Beginning merchandise inventory $ 75,000
10. Ending merchandise inventory $ 100,000
11. Merchandise purchases $ 315,000 

Calculate MER-49729 company's contribution margin per unit