Dakota, Inc. is a merchandiser of medallions. The company sold 15 100 units during the year. The company has provided the following information Sales Revenue $558,000 Purchases (excluding Freight In) 280,000 Selling and Administrative Expenses 66,000 Freight in 13.000 Beginning Merchandise Inventory 52.000 Ending Merchandise Inventory 54.900 What is the unit cost per item sold? (Round your answer to the nearest cent) O A $15.77 OB. $19 21 O C. $22.85 OD 519.40