Assume that Charlie's Brownies expects to produce and sell 3,000 units of a single product, a gift box containing an assortment of brownies that showcases the company's many flavors. The following additional company information is available:

Variable costs (per unit)
Production costs	$10
Nonproduction costs	$1
Fixed costs (in total)
Overhead	$80,000
Nonproduction	$1,000

Compute Charlie's Brownies total cost per unit.

	$11.00
	$27.00
	$36.67
	$38.00
	$1.33