Figure 9-5. Sully Company provided the following information for last month.

Production in units	3,000
Direct materials cost	$7,000
Direct labor cost	$10,000
Overhead cost	$9,600
Sales commission per unit sold	$ 4
Price per unit sold	$29
Fixed selling and administrative expense	$7,000

There were no beginning and ending inventories. Refer to Figure 9-5. What is Sully's cost of goods sold per unit?

		$12.60
		$8.87
		$10.00
		$12.50
		$16.60