Five Seasons is a merchandiser of packed foods. The company provides the following information for the year: Sales Revenue Cost of Goods Sold $145,000 Operating Expenses Net Income 61,000 66,500 17,500 28,000 Number of Units Sold How much was the unit cost per item of product sold? (Round your answer to the nearest cent.) OA. $100.63 OB. $5.18 OC. $4.55 OD. $2.18