Walsh Corporation has provided the following information:

	Cost per Unit			Cost per Period
Direct materials	$	6.35
Direct labor	$	3.75
Variable manufacturing overhead	$	1.50
Fixed manufacturing overhead				$	15,000
Sales commissions	$	0.50
Variable administrative expense	$	0.55
Fixed selling and administrative expense				$	4,500

If the selling price is $20.60 per unit, the contribution margin per unit sold is closest to:

Select one:

a.

$10.50

b.

$7.95

c.

$4.05

d.

$6.00