Under absorption costing, a company had the following per unit costs when 10,000 units were produced. Direct labor Direct materials Variable overhead Total variable cost Fixed overhead ($66,000/10,000 units) Total product cost per unit $ 2.80 3.80 4.80 11.40 6.60 $18.00 The company sells its product for $61.20 per unit. Due to new regulations, the company must now incur $2.80 per unit of hazardous waste disposal costs and $6,380 per year of fixed hazardous waste disposal costs. Compute the contribution margin per unit, including hazardous waste disposal costs. Contribution margin per unit