The New Age Pet Store sells Diva Doggie pet waste disposal systems for $50 each. The systems include the unit and a one-year supply of enzyme digester waste terminator. The cost of the unit and enzyme is $36.50. The only other costs are fixed costs of $3,375. During the current period, New Age sold 630 of the units through the store’s new on-line catalog division.
What is the contribution margin per unit? (Round answer to 2 decimal places, e.g. 1.64.)