A manufacturer of potting soil has the following financial data:
| Pounds produced and sold |
23,900 |
| Sales |
$189,800 |
| Less: Variable manufacturing costs |
121,000 |
| Fixed manufacturing costs |
10,000 |
| Variable selling and administrative costs |
30,900 |
| Fixed selling and administrative costs |
15,900 |
| Net operating income |
$12,000 |
(a) What is the company's unit contribution margin? (Round answer to 2 decimal places, e.g. 1.64.)