Tirri Corporation has provided the following information:

Cost per Unit Cost per Period

Direct materials $ $7\mathrm{.}00$

Direct labor $ $4\mathrm{.}10$

Variable manufacturing overhead $ $1\mathrm{.}50$

Fixed manufacturing overhead $ $23,400$

Sales commissions $ $1\mathrm{.}10$

Variable administrative expense $ $0\mathrm{.}80$

Fixed selling and administrative expense $ $7,800$

If the selling price is $$27\mathrm{.}10$ per unit, the contribution margin per unit sold is closest to:

Multiple Choice

$$12\mathrm{.}60$

$$7\mathrm{.}40$

$$16\mathrm{.}00$