Minnetonka, Inc. is a merchandiser of stone ornaments. The company sold 15,100 units during the year. The company has provided the following information: Sales Revenue $558,000 Purchases (excluding Freight In) 280,000 Selling and Administrative Expenses 280,000 Freight In 66,000 Beginning Merchandise Inventory 13,000 Ending Merchandise Inventory 52,000 What is the unit cost per item sold? (Round your answer to the nearest cent. A) $19.21 B) $15.77 C) $22.85 D) $19.40