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 unit sold?

A. $22

B. $4

C. $30

D. $18

E. $44