Tirri Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 7.10 Direct labor $ 4.30 Variable manufacturing overhead $ 1.60 Fixed manufacturing overhead $ 23,600 Sales commissions $ 1.20 Variable administrative expense $ 0.45 Fixed selling and administrative expense $ 8,000 If the selling price is $27.30 per unit, the contribution margin per unit sold is closest t