Your company anticipates demand for 5000 racing bike helmets at a price of $13 and 4000 commuter helmets at a price of $16. The company has a capacity of 4000 machine hours. Other information from the financial accounting system is listed below. What is the contribution margin per machine hour for the commuter helmets?

Racing bike helmet
Direct material	$5.00
Direct labor	$2.00
Manufacturing overhead: variable	$0.42
Non-manufacturing overhead: variable	$0.27
Total variable cost	$7.69
Manufacturing overhead: fixed	$1.43
Non-manufacturing overhead: fixed	$0.68
Total fixed cost	$2.11
Total cost	$9.80
Commuter helmet price	$13.00
Machine hour	0.43

Commuter bike helmet
Direct material	$6.54
Direct labor	$1.89
Manufacturing overhead: variable	$1.07
Non-manufacturing overhead: variable	$0.86
Total variable cost	$10.36
Manufacturing overhead: fixed	$1.78
Non-manufacturing overhead: fixed	$0.98
Total fixed cost	$2.76
Total cost	$13.12
Commuter helmet price	$16.00
Machine hour	0.57