Tirri Corporation has provided the following information:

	Cost per Unit			Cost per Period
Direct materials	$	6.65
Direct labor	$	3.40
Variable manufacturing overhead	$	1.15
Fixed manufacturing overhead				$	22,700
Sales commissions	$	1.10
Variable administrative expense	$	0.45
Fixed selling and administrative expense				$	7,100

If the selling price is $26.40 per unit, the contribution margin per unit sold is closest to:

Multiple Choice

• $13.65

• $6.10

• $16.35

• $9.35