A company has the following information.

Units produced	9,000
Units sold	7,500
Direct materials	$49,000
Direct labor	$52,000
Fixed manufacturing overhead	$105,000
Variable manufacturing overhead	100% of direct labor
Total selling expenses	$40,000
Fixed administrative expenses	$52,500
Variable administrative expenses	$6 per unit sold

Determine the variable cost of goods sold per unit under variable costing.

Group of answer choices

$20.40

$28.67

$17.00

$23.00