Accounting 2 question, 5 stars for correct answer. Thanks!

Problem 18-1A Contribution margin income statement and contribution margin ratio LO A1

The following costs result from the production and sale of 4,850 drum sets manufactured by Tom Thompson Company for the year ended December 31, 2013. The drum sets sell for $335 each. The company has a 30% income tax rate.

Variable production costs
Plastic for casing	$	164,900
Wages of assembly workers		480,150
Drum stands		208,550
Variable selling costs
Sales commissions		155,200
Fixed manufacturing costs
Taxes on factory		6,500
Factory maintenance		13,000
Factory machinery depreciation		73,000
Fixed selling and administrative costs
Lease of equipment for sales staff		13,000
Accounting staff salaries		63,000
Administrative management salaries		143,000

2.1	Compute its contribution margin per unit.