Here are data regarding Acme Company's selling and administrative $($S&A$)$ expense budget for

the upcoming year:

The above S&A expenses are all paid in cash in the month incurred. Acme also claims $$24,000$

of depreciation expense on equipment used in $S$&A activities. If Acme's budgeted sales for a

month is $16,000$ units, then the average budgeted S&A expense per unit sold in that month is

closest to:

$$11\mathrm{.}00$ per unit

$$14\mathrm{.}00$ per unit

$$13\mathrm{.}25$ per unit

$$12\mathrm{.}50$ per unit