Krepps Corporation produces a single product. Last year, Krepps manufactured 32,900 units and sold 27,500 units. Production costs for the year were as follows: Direct materials $ 253,330 Direct labor $ 171,080 Variable manufacturing overhead $ 289,520 Fixed manufacturing overhead $ 592,200 Sales totaled $1,168,750 for the year, variable selling and administrative expenses totaled $148,500, and fixed selling and administrative expenses totaled $227,010. There was no beginning inventory. Assume that direct labor is a variable cost. The contribution margin per unit was: