Kogler Corporation's relevant range of activity is 7,000 units to 11,000 units. When it produces and sells 9,000 units, its average costs per unit are as follows:. Average Cost per Unit
Direct materials $ 5.00
Direct labor $ 5.00
Variable manufacturing overhead $ 1.80
Fixed manufacturing overhead $ 9.00
Fixed selling expense $ 3.60
Fixed administrative expense $ 1.80
Sales commissions $ 0.90
Variable administrative expense $ 0.85
If the selling price is $27.00 per unit, the contribution margin per unit sold is closest to:.