Hurricane Wings has budgeted the following costs for a month in which 24,000 wings will be cooked and sold.

Wings, breading, and sauce	$4,900
Direct labor (Variable)	3,500
Rent	1,100
Depreciation	900
Other fixed costs	400

Each wing sells for $0.80 each. How much is the budgeted variable cost per unit?

A. $0.35

B. $0.45

C. $0.80

D. None of these answer choices are correct.