Lagle Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 5.30 Direct labor $ 4.00 Variable manufacturing overhead $ 1.45 Fixed manufacturing overhead $ 8,500 Sales commissions $ 1.90 Variable administrative expense $ 0.35 Fixed selling and administrative expense $ 7,200 If 5,000 units are sold, the variable cost per unit sold is closest to: