In July, Noel & Vang Company purchased materials costing $23,100 and incurred direct labor cost of $19,800. Manufacturing overhead totaled $35,200 for the month. Information on inventories was as follows: July 31 July 1 $6,820 Materials $7,810 Work in process 770 1,320 Finished goods 3,630 2,970 If Noel & Vang Company sold 10,300 units during July and its gross margin totaled $32,780, what was the sales price per unit? (Note: Round answer to two decimal places.) Oa. $10.11 Ob. $9.94 Oc. $10.09 Od. $10.68