HarrisCorporation produces a single product. Last year, Harris manufactured 35,250 units and sold 29,700 units. Production costs for the year were as follows:
Fixed manufacturing overhead $634,500
Variable manufacturing overhead $267,900
Direct labor $179,775
Direct materials $257,325
Sales were $1,351,350, for the year, variable selling and administrative expenses were $151,470, and fixed selling and administrative expenses were $257,325. There was no beginning inventory. Assume that direct labor is a variable cost.
The contribution margin per unit would be: (Do not round intermediate calculations.)