15

Lagle Corporation has provided the following information:

	Cost per Unit			Cost per Period
Direct materials	$	4.70
Direct labor	$	3.60
Variable manufacturing overhead	$	1.40
Fixed manufacturing overhead				$	16,900
Sales commissions	$	1.60
Variable administrative expense	$	0.50
Fixed selling and administrative expense				$	3,000

If 7,500 units are sold, the variable cost per unit sold is closest to: