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 Oa. $7.00, Ob. $20.00 Oc. $15.00 Od. $5.00 x Oe. $27.60 Feedback Check My Work Add the components of cost of goods sold and then divide by the number of units