A project has earnings before interest and taxes of $ 5,750, fixed costs of $ 50,000, a selling price of $ 13 a unit, and a sales quantity of 11,500 units.

Depreciation is $ 7,500. What is the variable cost per unit?

A) $ 6.75

B) $ 7.00

C) $ 7.25

D) $ 7.50

E) $ 7.75