Harris Corporation produces a single product. Last year, Harris manufactured 33,930 units and sold 28,300 units. Production costs for the year were as follows:

Fixed manufacturing overhead $542,880
Variable manufacturing overhead $288,405
Direct labor $145,899
Direct materials $288,405

Sales were $1,287,650, for the year, variable selling and administrative expenses were $164,140, and fixed selling and administrative expenses were $206,973. 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.)