Tirri Corporation has provided the following information:

	Cost per Unit			Cost per Period
Direct materials	$	7.00
Direct labor	$	4.10
Variable manufacturing overhead	$	1.50
Fixed manufacturing overhead				$	23,400
Sales commissions	$	1.10
Variable administrative expense	$	0.80
Fixed selling and administrative expense				$	7,800

If the selling price is $27.10 per unit, the contribution margin per unit sold is closest to: