The MER-88296 merchandising company reported the following information for last year. Sales Selling price per unit Variable selling expense per unit Total fixed selling expense Amount $ 1,161,000 $ 430 $ 46 Variable administrative expense per unit $ 19 $ 145,000 Total fixed administrative expense $ 130,000 Beginning merchandise inventory $ 65,000 Ending merchandise inventory $ 120,000 $285,000 Merchandise purchases The MER-88296 company's contribution margin per unit is closest to: (Carry out your calculations up to 2 decimal places) O $384 O $411 O $365 O $280