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We're So Close to Spring Break (WSCSB) manufacturers beach towels. Their costs for the period are as follows:
- Hourly labor per unit: $12.00
- Fixed administrative expenses: $76,000
- Fixed factory expenses: $80,000
- Materials per unit: $8.00
- Variable overhead: $2.50
WSCSB sells their products for an average price of $36.00. Based on the information provided, calculate the per unit contribution margin.
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