Dakota, Inc. is a merchandiser of medallions. The company sold 15,000 units during the year. The company has provided the following information: Sales Revenue $560,000 Purchases (excluding Freight In) 280,000 Selling and Administrative Expenses 68,000 Freight In 13,000 Beginning Merchandise Inventory 53,000 Ending Merchandise Inventory 50,800 What is the unit cost per item sold? (Round your answer to the nearest cent.) A. $19.53 B. $16.15 C. $19.68 D. $23.07