35) Penny's TV and Appliance Store is a small company that has hired you to perform some management advisory services. The following information pertains to 2023 operations. Sales (2,000 televisions) Cost of goods sold $ 900,000 400,000 Store manager's salary per year 70,000 157,000 Advertising and promotion per year 15,000 Commissions (4% of sales) 36,000 Operating costs per year What was the variable cost per unit sold for 2023? A. $18 B. $218 C. $339 D. $200