7. By 2021, K had produced 50,000 units and sold 44,000 units. The unit selling price was $40. There was no beginning inventory. You are given the following information:

Raw materials used: $200,000

Direct labor: $150,000

Variable manufacturing overhead: $100,000

Variable operating expenses: $220,000

Fixed operating costs: $90,000

Fixed manufacturing overhead: $150,000

Under the full cost method, the manufacturing cost per unit was:

a) No answer is appropriate

b) 14

c) 9

d) 13.4

e) 12