Zeitgeist Company manufactures silicon sleeves for MP3 players. In August 2011, Zeitgeist began producing the colorful sleeves. During the month of August, 16,000 were produced, and 14,750 were sold at $6.95 each.
Sales commission was 8% of sales
Direct Materials $ 26,880
Direct labor $ 6720
Variable overhead $ 5920
Fixed overhead $ 28,160


What is the contribution margin per unit? Round to the nearest cent

I have tried everything...
formula I've been using to try and figure it out is cm/unit=sales price/unit - vc/unit
6.95-2.98... ive tried 6.95-2.47 and many others... help, please!

Unit sales price 6.95
Variable mfg costs
DM 26880
DL 6720
VOH 5920
Total 39520
Unit cost 39520/16000= (2.47)
Sales commission 8% = (0.556)
Contribution = 3.924