Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense Cost per Unit Cost per Period $ 6.85 $ 3.85 $ 1.25 $ 97,200 $ 1.00 $ 0.55 $ 40,500 If 10,000 units are sold, the variable cost per unit sold is closest to: O $11.95 O $28.80 O $13.50 O $22.75