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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 $4.85
Direct Labor $4.70
Variable manufacturing overhead $1.65
Fixed manufacturing overhead $10.00
Fixed selling expense $3.45
Fixed administrative expense $1.50
Sales commissions $0.60
Variable administrative expense $0.55
If the selling price is $27.00 per unit, the contribution margin per unit sold is closest to:
A: $17.45
B: $0.30
C: $14.65
D: $5.80