The MER-79425 merchandising company reported the following information for last year: Amount Sales $ 1,144,000 Selling price per unit $ 440 Variable selling expense per unit $ 48 Variable administrative expense per unit $ 15 Total fixed selling expense $ 135,000 Total fixed administrative expense $ 110,000 Beginning merchandise inventory $ 75,000 Ending merchandise inventory $ 115,000 Merchandise purchases $ 305,000 The MER-79425 company's contribution margin per unit is closest to: (Carry out your