Tirri Corporation has provided the following information: Direct materials. Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Cost per Unit Cost per Period $ 7.20 $ 4.50 $ 1.25 $ 23,800 $ 1.30 $ 0.55 Fixed selling and administrative expense If the selling price is $27.50 per unit, the contribution margin per unit sold is closest to: $ 8,200