Mannings TV and Appliance Store is a small company that has hired you to perform some management advisory services. The following information pertains to its current year operations.

Sales (1,200 televisions) $ 1,200,000

Cost of goods sold 540,000

Store manager's salary per year 108,000

Operating costs per year 216,000

Advertising and promotion per year 24,000

Commissions (3% of sales) 36,000

What was the variable cost per unit sold for the current year?

	A.	$30
	B.	$480
	C.	$770
	D.	$450