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 1		July 31
Materials	$6,820		$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.)

a.$9.94

b.$10.09

c.$10.11

d.$10.68