Tirri Corporation has provided the following information:

Cost per Unit Cost per Period

Direct materials $ $7\mathrm{.}40$

Direct labor $ $3\mathrm{.}65$

Variable manufacturing overhead $ $1\mathrm{.}45$

Fixed manufacturing overhead $ $24,200$

Sales commissions $ $1\mathrm{.}20$

Variable administrative expense $ $0\mathrm{.}75$

Fixed selling and administrative expense $ $8,600$

If the selling price is $$27\mathrm{.}90$ per unit, the contribution margin per unit sold is closest to:

Multiple Choice

$$16\mathrm{.}85$

$$13\mathrm{.}45$

$$7\mathrm{.}99$

$$9\mathrm{.}86$