Board Senseless Games & Hobbies purchases pool tables from a reputable manufacturer and sells them at the retail level. The company sold 75 pool tables in February, recording $540,000 in revenues. The average cost of a pool table from their manufacturer is $5,400. Board Senseless has always kept careful accounting records, the company reports non-product costs for the month as follows:

Non-product Costs	Cost formula
Advertising expenses	$1,500 per month
Delivery of pool tables	$150 per pool table sold
Sales salaries and commissions	$3,200 per month, plus 10% of sales
Utilities for marketing office	$1,200 per month
Depreciation on sales facilities	$1,700 per month
Executive salaries	$180,000 per year
Clerical wages	$2,000 per month, plus $30 per pool table sold
Insurance	$600 per month

What amount would Board Senseless report as average contribution margin per unit in February?

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