We're So Close to Spring Break (WSCSB) manufacturers beach towels. Their costs for the period are as follows:

• Hourly labor per unit: $12.00
• Fixed administrative expenses: $76,000
• Fixed factory expenses: $80,000
• Materials per unit: $8.00
• Variable overhead: $2.50

WSCSB sells their products for an average price of $36.00. Based on the information provided, calculate the per unit contribution margin.