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.