Work$-$in$-$Process, Dec. $31,20$X$174,000$ Woodstock Mountain Bottling Company produces a soft drink that is sold for a dollar. At production and sales of $875,000$ units, the company pays $$670,000$ in production costs, half of which are fixed costs. At that volume, general, selling, and administrative costs amount to $$250,000,$ of which $$60,000$ are fixed costs. What is the amount of contribution margin per unit? $($Do not round intermediate calculations.$)$

Direct Labor $58,000$

Finished Goods, Dec. $31,20$X$1124,000$

Finished Goods, Jan. $1,20$X$1156,500$

Manufacturing Overhead $79,000$

Direct Materials, Dec. $31,20$X$162,000$

Work$-$in Process, Jan. $1,20$X$1106,000$

Purchases of Direct Material $94,000$