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$4.60

Direct Labor$4.20

Variable manufacturing overhead$1.40

Fixed manufacturing overhead$8.00

Fixed selling expense$3.20

Fixed administrative expense$1.70

Sales commissions$0.70

Variable administrative expense$0.65

If the selling price is $23.00 per unit, the contribution margin per unit sold is closest to:

A: $17.45

B: $0.30

C: $14.65

D: $5.80