Harris Company produces a single product. Last year, Harris manufactured 17,000 units and sold 13,000 units. Production

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Harris Company produces a single product. Last year, Harris manufactured 17,000 units and sold 13,000 units. Production costs for the year were as follows:
Direct materials $ 153.000
Direct labor $ 110.500
Variable manufacturing overhead $204.00
Fixed manufacturing overhead $ 255.000
Sales were $780,000 for the year, variable selling and administrative expenses were $88,400, and fixed selling and administrative expenses were $170,000. There was no beginning inventory. Assume that direct labor is a variable cost.
The contribution margin per unit was: