Krepps Corporation produces a single product. Last year, Krepps manufactured 27,540 units and sold 22,200 units. Production costs for the year were as follows: Direct materials$214,812 Direct labor$121,176 Variable manufacturing overhead$239,598 Fixed manufacturing overhead$302,940 Sales totaled $1,098,900 for the year, variable selling and administrative expenses totaled $115,440, and fixed selling and administrative expenses totaled $176,256. There was no beginning inventory. Assume that direct labor is a variable cost. The contribution margin per unit was: