Tirri Corporation has provided the following information:

	Cost per Unit	Cost per Period
Direct materials	$	6.80
Direct labor	$	3.70
Variable manufacturing overhead	$	1.30
Fixed manufacturing overhead				$	23,000
Sales commissions	$	1.25
Variable administrative expense	$	0.60
Fixed selling and administrative expense				$	7,400

If the selling price is $26.70 per unit, the contribution margin per unit sold is closest to: