Jenny's Pottery Store is a small retail company that has the following information pertaining to current year operations.

Sales (2,500 fruit bowls) $100,000

Cost of goods sold 45,000

Manager's salary allocation 20,000

Rent cost allocation 700

Advertising 2,000

Commissions (10% of sales) 10,000

What was the Jenny's Pottery Store variable cost per unitsold?

A. $22

B. $4

C. $30

D. $18

E. $44