Dakota, Inc. is a merchandiser of medallions. The company sold15,100 units during the year. The company has provided the followinginformation:

Sales Revenue

$558,000

Purchases(excluding FreightIn)

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 itemsold? (Round your answer to the nearestcent.)

A.

$22.85

B.

$15.77

C.

$19.40

D.

$19.21