Harrison Carpets incurred the following costs for March when 3,000 square feet of carpet were produced and sold: $18,500 for nylon thread used on carpet $5,000 for scotch guard for carpet $7,200 for jute backing to reinforce the carpet $6,800 for glue to be used in the manufacturing process $13,000 for insurance (half for administrative activities, half for production activities) $9,000 for production employees wages $6,500 for rent and utilities in the factory How much are variable costs per unit if 3,500 square feet of carpet are produced and sold in April?

$18.86

$22.00

$15.50

$12.50