Last year, Barnard Company incurred the following costs:

Direct materials	$ 50,000
Direct labor	20,000
Manufacturing overhead	130,000
Selling expense	40,000
Administrative expense	36,000

Barnard produced and sold 10,000 units at a price of $31 each.

Refer to the information for Barnard Company above. The cost of goods sold per unit is

a.$7.00.

b.$20.00.

c.$15.00.

d.$5.00.

e.$27.60.