The MER-95664 merchandising company reported the following information for last year: Sales Selling price per unit Variable selling expense per unit Variable administrative expense per unit Total fixed selling expense Total fixed administrative expense Beginning merchandise inventory Ending merchandise inventory Merchandise purchases Amount $ 1,230,000 $ 410 $ 45 $ 17 $ 140,000 $ 100,000 $ 75,000 $ 110,000 $ 300,000 The MER-95664 company's contribution margin per unit is closest to: (Carry out your calculations up to 2 decimal places) $393 $365 $348 $260