Tirri Corporation has provided the following information:

	Cost per Unit			Cost per Period
Direct materials	$	6.60
Direct labor	$	3.30
Variable manufacturing overhead	$	1.10
Fixed manufacturing overhead				$	22,600
Sales commissions	$	1.05
Variable administrative expense	$	0.40
Fixed selling and administrative expense				$	7,000

If the selling price is $26.30 per unit, the contribution margin per unit sold is closest to:

Multiple Choice

$13.85

$5.85

$16.40

$9.15