Dorothy Products sells its products for $20 per unit. Additional data for the month of April, 2014, are as follows:

Using variable costing, calculate the product cost per unit produced.

Beginning inventory Units produced Units sold Ending inventory Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Operating expenses 0 units 8,000 7,500 500 $4 $8 per unit $20,000 $14,000 $21,000 per unit