Harris Corporation produces a single product. Last year, Harris manufactured 29,010 units and sold 23,900 units. Production costs for the year were as follows: Fixed manufacturing overhead $319,110 Variable manufacturing overhead $243,684 Direct labor $121,842 Direct materials $214,674 Sales were $1,159,150, for the year, variable selling and administrative expenses were $126,670, and fixed selling and administrative expenses were $205,971. 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.)
$18.70 per unit
$28.50 per unit
$23.20 per unit
$24.30 per unit