odrick Company is a merchandiser that reported the following information based on 1,000 units sold:

Sales	$	360,000
Beginning merchandise inventory	$	24,000
Purchases	$	240,000
Ending merchandise inventory	$	12,000
Fixed selling expense	$	?
Fixed administrative expense	$	14,400
Variable selling expense	$	18,000
Variable administrative expense	$	?
Contribution margin	$	72,000
Net operating income	$	21,600

Required:

1. Calculate the variable cost per unit.