Walsh Corporation has provided the following information:

	Cost per Unit			Cost per Period
Direct materials	$	6.85
Direct labor	$	3.90
Variable manufacturing overhead	$	1.25
Fixed manufacturing overhead				$	22,500
Sales commissions	$	1.00
Variable administrative expense	$	0.55
Fixed selling and administrative expense				$	7,500

If the selling price is $26.20 per unit, the contribution margin per unit sold is closest to:

Select one:

a.

$12.65

b.

$9.70

c.

$6.65

d.

$15.45