Paolucci Corporation's relevant range of activity is 6,300 units to 13,500 units. When it produces and sells 9,900 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	6.75
Direct labor	$	3.65
Variable manufacturing overhead	$	1.65
Fixed manufacturing overhead	$	2.90
Fixed selling expense	$	0.95
Fixed administrative expense	$	0.65
Sales commissions	$	0.90
Variable administrative expense	$	0.55

If 8,900 units are sold, the variable cost per unit sold is closest to:

• $14.95

• $12.05

• $13.50

• $18.00