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Tirri Corporation has provided the following information:
| Cost per Unit | Cost per Period |
Direct materials | $ | 6.80 | | | | | |
Direct labor | $ | 3.70 | | | | | |
Variable manufacturing overhead | $ | 1.30 | | | | | |
Fixed manufacturing overhead | | | | $ | 23,000 | | |
Sales commissions | $ | 1.25 | | | | | |
Variable administrative expense | $ | 0.60 | | | | | |
Fixed selling and administrative expense | | | | $ | 7,400 | | |
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If the selling price is $26.70 per unit, the contribution margin per unit sold is closest to:
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