Snap Company has the following information available:

Snap Company has the following information available: Direct Materials $9 per unit; Direct Labor $7 per unit; Variable Overhead $5 per unit; Variable Selling Costs $3 per unit; Total Fixed Overhead Costs $40,000 per year and Total Fixed Selling & Administrative Costs $32,000 per year. Selling price is $32 per unit. What is the contribution margin per unit?