A division sold $240800$ calculators during $2022$:

Sales

$$4816000$

Variable costs:

$\backslash$table$[[$Materials$,$$$1204000,],[$Order processing,$240800,],[$Billing labour,$963200,],[$Delivery costs,$722400,],[$Selling expenses,$481600,],[$Total variable costs,,$],[$Fixed costs,,$645000]]$

How much is the unit contribution margin, rounded to the nearest cent?

$$17\mathrm{.}32$

$$5\mathrm{.}00$

$$7\mathrm{.}00$

$$15\mathrm{.}00$