Fortran Industries produces the electrical elements for the stoves. Each item sells for $20, and the company sells about 2,000,000 each year. The cost per unit is as follows:

 What is the variable cost per unit for each item?

Direct material Workforce Other costs Variable manufacturing Fixed manufacturing Variable Distribution Fixed distribution $4.00 $3.00 $2.50 $5.00 $1.50 $1.00