M & G TV and Appliance Store is a small company that has hired you to perform some management advisory services. The following information pertains to 2017 operations.

Sales (1,800 televisions)	$1,800,000
Cost of goods sold	693,000
Store manager's salary per year	275,000
Operating costs per year	300,000
Advertising and promotion per year	55,000
Commissions (2.5% of sales)	45,000

What was the variable cost per unit sold for 2017?